For the 2015 tax year the deduction limits have increased by $1,000 annually per child for child care expenses as follows:
- For each child who is eligible for the Disability Tax Credit, the 2015 deduction limit is $11,000
- For each child who is under 7 years of age at the end of the year, the 2015 deduction limit is $8,000
- For each child who is aged 7 to 16 the 2015 deduction limit is $5,000
You can claim child care expenses that were incurred for services provided in 2015 such as payments made to caregivers providing child care services, day nursery schools and day care centers, educational institutions for the part relating to child care services, day camps and day sports schools where the primary goal of the camp is to care for children. However, you cannot claim payments for medical care, hospital care, clothing costs or transportation costs.
Note that if there is more than one person supporting the eligible child, it is the lower net income spouse that must claim the child care expenses.