Note: Line 21400 was line 214 before tax year 2019.

An educational program has to be offered by a secondary school, college, university, or other designated educational institution.

This includes any institution certified by the Minister of Employment and Social Development Canada for courses that develop or improve occupational skills. An eligible program has to last at least three consecutive weeks.

Full-time educational program requires students to spend at least 10 hours a week on courses or work in the program.

Part-time educational program requires students to spend at least 12 hours in a calendar month on courses in the program.

Forms and publications

• Form T778, Child Care Expenses Deduction for 2022