Line 214 - What payments you cannot claim?
Disclaimer
We do not guarantee the accuracy of this copy of the CRA website.
Scraped Page Content
Line 214 - What payments you cannot claim?
You cannot claim payments for:
- medical or hospital care, clothing, or transportation costs;
- fees that relate to education costs at an educational institution, such as tuition fees of a regular program or a sports study program; and
- fees for leisure or recreational activities, such as tennis lessons or the annual registration for Scouts.
Note
Some expenses may not qualify for the child care expenses deduction. However, they may qualify for the children's arts amount or the children's fitness tax credit if they meet the rules for claiming the children's arts amount (line 370 of Schedule 1, Federal Tax) or the children's fitness tax credit (line 459 on page 4 of the return).
You cannot claim expenses for which you or another person received, or is entitled to receive, a reimbursement of the child care expenses or any other form of assistance not included in income. This includes, for example, the hiring credit for small business and small business job credit received under the Employment Insurance Act. If your employer paid the child care expenses on your behalf, you can claim the part of the expenses included in your income for the year.
Forms and publications
- Date modified:
- 2017-01-03