Collecting GST/HST on your daycare services

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Collecting GST/HST on your daycare services

The daycare service you provide is free from the goods and services tax/harmonized sales tax (GST/HST) if:

  • you provide care and supervision in your home to children
  • these children are all 14 years of age or under
  • it is for periods usually less than 24 hours per day

If your services are free from the GST/HST, then you can't add this tax to the amount charged for these services. For more information, see Guide RC4022, General Information for GST/HST Registrants.

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Date modified:
2024-05-30