Ontario

Ontario Childcare Access and Relief from Expenses Tax Credit

Easy application

Tax filing required

The Ontario Childcare Access and Relief from Expenses Tax Credit (CARE) is a refundable credit for families with eligible childcare expenses.

Child care expenses that are eligible for the Child Care Expense Deduction will also be eligible for the Ontario Child Care Tax Credit.

Eligible expenses include:

  • Caregivers providing childcare services.
  • Day nursery schools and childcare centres.
  • Boarding schools, overnight sports schools or camps where lodging is involved.
  • Educational institutions (for the part of fees that relate to childcare only).
  • Day camps and sports schools where the primary goal of the camp is to care for children.

Ineligible expenses include:

  • Medical or hospital care, clothing or transportation costs.
  • Fees related to education costs at an educational institution (such as tuition).
  • Fees for leisure or recreational activities (such as tennis lessons).
  • Childcare services provided by the eligible child's parent or a person under 18 years of age who is connected by a blood relationship (such as a sibling).

The Ontario Child Care Tax Credit supports families with incomes up to $150,000, particularly those with low and moderate incomes.

To claim the Ontario Child Care Tax Credit, you must:

  • Be eligible to claim the Child Care Expense Deduction.
  • Have a family income less than or equal to $150,000.
  • Be an Ontario resident at the end of the tax year.

To claim the Ontario Child Care Tax Credit, file your tax return and submit a completed Schedule ON479-A, Ontario Childcare Access and Relief from Expenses (CARE) Tax Credit.

You must keep the receipts for childcare expenses incurred throughout the year.

If you have questions about the Ontario Child Care Tax Credit, please contact Canada Revenue Agency's:

More information is also available on the Canada Revenue Agency website.

Last updated: September 1, 2021