Subsection 63(1) - Child care expenses
Cases
Symes v. Canada, 94 DTC 6001, [1993] 4 S.C.R. 695, [1994] 1 CTC 40
Because the purpose for which the taxpayer incurred her child care expenses came squarely within the definition of "child care expenses" in s....
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Other Legislation/Constitution - Charter (Constitution Act, 1982) - Subsection 15(1) | 90 | |
| Tax Topics - General Concepts - Evidence | 80 | |
| Tax Topics - General Concepts - Stare Decisis | 69 | |
| Tax Topics - Income Tax Act - Section 18 - Subsection 18(1) - Paragraph 18(1)(a) - Income-Producing Purpose | unnecessary to consider whether should be change to traditional position that child care expenses were non-deductible | 121 |
| Tax Topics - Income Tax Act - Section 9 - Accounting Principles | 70 | |
| Tax Topics - Statutory Interpretation - Specific v. General Provisions | deduction to extent limited by a specific provision could not be deducted under a general provision | 74 |
| Tax Topics - General Concepts - Purpose/Intention | purpose to be determined having regard to objective manifestations thereof | 132 |
See Also
Allott v. The Queen, 2010 DTC 1382 [at 4521], 2010 TCC 232 (Informal Procedure)
The taxpayers were permitted to deduct babysitting expenses despite being unable to obtain a receipt from the teenage babysitter. The filing of...
Deputy Minister of Revenue for Quebec v. Letarte, 97 DTC 5515 (Queb. C.A.)
The taxpayer was entitled to present evidence that she had paid $8,660 in child care expenses in the year notwithstanding that she had receipts...
Bailey v. MNR (1980), 1 C.H.R.R. 193 (C.H.R.T.)
The former s. 63 was discriminatory because it excluded men from the benefit of the deduction, unless they were unmarried, separated or had a wife...
Administrative Policy
23 October 2015 External T.I. 2015-0614231E5 F - Frais de garde subventionnés
Under the amended Quebec regime for subsidized child care, there is a core contribution of $7.30 per day, per child, which is paid directly for...
Articles
Debra Gordon, "Child-Care Deduction", 1999 Canadian Tax Journal, No. 6, p. 1588.
Paragraph 63(1)(d)
Administrative Policy
22 October 2012 Internal T.I. 2012-0459681I7 F - Hiring Credit for Small Business and CCE deduction
Taxpayers who earn employment income rather than business income hire home babysitters as employees and receive hiring credit for small business...
21 August 2014 Internal T.I. 2014-0542121I7 - Payments from the province of BC
The proposed Temporary Parental Educational Support payments would be provided by the B.C. government to parents of children in kindergarten...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 9 - Exempt Receipts/Business | parent compensation for teachers' strike | 98 |
Subsection 63(2) - Income exceeding income of supporting person
See Also
George v. The Queen, 2010 DTC 1341 [at 4307], 2010 TCC 496 (Informal Procedure)
The taxpayer, who earned more than his spouse, could not deduct from income $10,000 of childcare expenses under s. 63. Woods J. at para. 8: "The...
The Queen v. McLaren, 90 DTC 6566, [1990] 2 CTC 429 (FCTD)
The word "income" in s. 63(2) require the existence of a positive sum. Consequently, where the supporting person had no income, s. 63(2) did not...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 3 | "income" must be positive | 98 |
| Tax Topics - Statutory Interpretation - Resolving Ambiguity | 41 |
Administrative Policy
13 October 2009 External T.I. 2009-0342091E5 F - Revenu d'emploi exonéré par Conv.- frais de garde
The wife of a couple, both of whom were Canadian residents, was a French national who received a salary that was exempt under Art. XIX, para. 1 of...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Treaties - Income Tax Conventions - Article 19 | employment income that was Treaty-exempt was to be reported (on a separate line), with the s. 110(1)(f)(i) deduction then claimed | 202 |
Paragraph 63(2)(b)
Element C
Subparagraph (i)
Clause (i)(B)
Subclause (i)(B)(I)
Administrative Policy
7 April 2005 Internal T.I. 2005-0110991I7 F - Frais de garde d'enfants
Regarding the interpretation of the phrase "throughout a period of not less than 2 weeks in the year" in ss. (i)(B)(I) and (i)(C) of C in s....
Subsection 63(3) - Definitions
Child Care Expense
Cases
Fannon v. Canada Revenue Agency, 2012 DTC 5130 [at 7247], 2012 FC 876, aff'd 2013 DTC 5088 [at 5975], 2013 FCA 99
The taxpayer's son did not reside with him when he incurred expenses in caring for his son, and therefore the expenses were not "child care...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Other Legislation/Constitution - Charter (Constitution Act, 1982) - Subsection 15(1) | non-custody parents not stereotyped | 84 |
See Also
Kwan v. The Queen, 2018 TCC 184 (Informal Procedure)
The taxpayer and his spouse both worked full time and had two children, 10 and 12, who attended school on a full-time basis, ending at 3:00 pm....
Jones v. The Queen, 2006 DTC 3531, 2006 TCC 501 (Informal Procedure)
Woods J. accepted the taxpayer's evidence that she decided to enrol her twelve year old daughter in an after-school gym class to accommodate the...
McLelan v. The Queen, 95 DTC 856, [1995] 1 CTC 2673 (TCC)
The taxpayer was able to deduct the cost of a nanny for the period of approximately two months prior to her return to work given that, among other...
D'Amours v. MNR, 90 DTC 1827, [1990] 2 CTC 2355 (TCC)
At a time that the taxpayer was on maternity leave but was still entitled to receive salary from her employer in an amount, which in combination...
Administrative Policy
14 June 2012 External T.I. 2011-0428341E5 F - Crédit activités physiques, activités artistiques
In the course of a general description of the child fitness tax credit (CFTC) and the children's arts tax credit (CATC), CRA stated:
Where an...
4 April 2013 External T.I. 2012-0444581E5 F - Frais de garde - hébergement en famille d'accueil
A taxpayer, whose child was selected to join an elite hockey team that is linked to a distant school agreed with a host family in that area to...
31 August 2005 External T.I. 2005-0114421E5 F - Frais de garde d'enfants
CRA commented on whether the following categories of expenses incurred by parents at a childcare centre qualified as child care expense:
| fees... |
13 March 2003 Internal T.I. 2003-0183697 F - FRAIS DE GARDE
Parents were required to pay a penalty to a daycare centre pursuant to a liquidated damages clause in their contract with the centre, on their...
3 July 2001 Internal T.I. 2001-0076867 F - frais de garde-inscription
Quebec residents who access daycare services for their children at a cost of $5 per day may be charged a mandatory registration fee by the...
4 October 1996 T.I. 962579 (C.T.O. "Child Care Component of Fees Paid to Private School")
Although RC has no guidelines as to the percentage of total fees charged by private schools that represents child care expenses, amounts paid for...
14 December 1990 Memorandum (Tax Window, Prelim. No. 2, p. 16, ¶1066)
Expenses incurred for the purpose of providing child care services include advertising expenses, placement agency fees, and transportation...
31 May 1990 T.I. (October 1990 Access Letter, ¶1462)
Discussion of day-care and monitoring services provided by a college.
Paragraph (a)
Administrative Policy
9 March 2004 External T.I. 2003-0046961E5 F - Frais payés à une famille d'accueil
Mr. A and Ms. A have a child with a mental or physical impairment who qualifies for the tax credit under s. 118.3(1), which is transferred to Ms....
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 118.2 - Subsection 118.2(2) - Paragraph 118.2(2)(b.1) | fee paid for care by foster family for disabled child could qualify under s.118.2(2)(b.1 | 288 |
| Tax Topics - Income Tax Act - Section 68 | break-out of care component in the invoice for the attendant’s fee would permit CRA to recognize that component | 230 |
Paragraph (b)
Subparagraph (b)(i)
Administrative Policy
4 January 2012 External T.I. 2011-0417371E5 F - Frais de garde d'enfants
Would child care expenses qualify as such under s. 63(3) where a corporation carrying on a child care business renders child care services for...
Paragraph (d)
Administrative Policy
27 September 2004 External T.I. 2004-0067721E5 F - Frais de garde d'enfants
In a general discussion, CRA noted that “all fees paid to an educational institution in respect of a child who has not attained the age of...
15 October 2003 External T.I. 2003-0014535 F - FRAIS DE GARDE D'ENFANTS
A corporation operating a school that is registered as a recreation and sports activity business offers a "Sports-Études" program for athletes...
Earned Income
Administrative Policy
15 October 2012 Internal T.I. 2012-0452161I7 F - Frais de garde, revenu gagné, RQAP
Are Quebec Parental Insurance Plan (QPIP) benefits received under the Act respecting Parental Insurance (Quebec) included in "earned income"? CRA...
Supporting Person
Administrative Policy
17 May 2016 External T.I. 2015-0603711E5 F - Personne assumant les frais d'entretien
A parent (Parent1) who lived in Canada with an "eligible child" incurred related child care expenses in order to work as an employee. The other...
27 July 2010 External T.I. 2010-0364841E5 F - Questions relatives à une séparation
In connection with finding that child care expenses incurred in the year, in the context of the correspondent living separate and apart from the...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 118 - Subsection 118(1) - Paragraph 118(1)(b) | two separated spouses living under the same roof required to agree on which one claims the s. 118(1)(b) credit | 155 |
| Tax Topics - Income Tax Act - Section 118 - Subsection 118(1) - Paragraph 118(1)(a) | joint payment of expenses incurred under the same roof did not preclud two separated spouses living “separate and apart” | 179 |