Additional daycare expenses

Telephone

You can claim the cost of long-distance telephone calls that relate to your daycare. However, you cannot deduct monthly telephone service charges unless you use the telephone only for your business.

You can also deduct the percentage of airtime expenses for a cellphone that relates to earning your business income.

If you lease a fax machine, you can deduct the percentage of the lease cost that is for earning business income. However, if you buy a fax machine, you cannot deduct its cost.

Training

You may be able to deduct the cost of taking a course or seminar on child care. For more information, see Interpretation Bulletin IT-357, Expenses of Training.

You can also deduct tuition fees you paid to educational institutions such as universities and colleges. However, you claim these fees on "Line 323 - Tuition, education, and textbook amounts" on your income tax and benefit return.

Other reasonable expenses

As long as the other expense is related to your daycare activities and is reasonable, it will be allowed.

Forms and publications

• Guide T4002, Business and Professional Income
• Booklet P134, Using your Home for Daycare
• Form T2125, Statement of Business or Professional Activities
• Interpretation Bulletin IT-357, Expenses of Training

Date modified:

2016-01-05