Ontario childcare access and relief from expenses (CARE) tax credit

Ontario childcare access and relief from expenses (CARE) tax credit

You may be able to claim this tax credit if you meet both of the following conditions:

• You were a resident of Ontario at the end of the year

• You claimed an amount for childcare expenses on line 21400 of your return for one or more eligible children

If you are preparing a return for a resident of Ontario who died in 2024, you can claim the tax credit on their final return.

If you were bankrupt at any time in 2024, you cannot claim this tax credit on any return for a tax year ending in 2024.

How to claim this credit

Complete Schedule ON479-A, Ontario Childcare Access and Relief from Expenses (CARE) Tax Credit. Enter the tax credit on line 1 of your Form ON479.

Supporting documents

If you are filing a paper return, attach your completed Schedule ON479-A.

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