Seasonal childcare costs can significantly affect your 2026 tax bill, especially during summer months when school is out and care expenses spike. The Canada Revenue Agency allows you to deduct eligible childcare expenses, but only those paid to enable you or your spouse to earn income. Summer camps, day programs, and temporary care arrangements during school breaks may qualify, though the CRA has specific rules about what counts. Planning ahead for these seasonal costs before they hit can help you maximize your deductions and understand your tax situation better. Childcare expenses are one of Canada's most valuable but overlooked tax deductions. Parents often don't realize that seasonal spikes in costs (like July and August) can be claimed on your tax return, as long as the care was necessary for you to work, go to school, or conduct business. The key rule: you can only deduct childcare expenses paid to a caregiver or facility that is not related to you.
Only if the camp's primary purpose is childcare (keeping your child safe while you work) and not entertainment or education. Sports camps and art instruction camps typically don't qualify, but all-day care camps often do. Check the camp's description and keep your receipt to document the nature of the service.
For children under 8, you can deduct up to $8,000 per child per year (including all seasons). For children 8 to 15, the limit is $5,000 per child per year. Your summer expenses count toward this annual limit, so plan accordingly if you use care year-round.
No. The CRA does not allow deductions for care paid to relatives or family members, even if they provide legitimate childcare services. You must pay an unrelated caregiver or licensed facility for the expense to qualify.
Yes. The CRA requires receipts showing the caregiver's or facility's name, address, the dates care was provided, and the amount paid. Keep digital or paper copies of all invoices and payment confirmations from May through August.
Each parent claims only the childcare costs they actually paid. If you pay for summer camp in June and July, you claim those costs on your return. Your co-parent claims their own expenses if they pay for different care in other months. Keep clear records of who paid for what.