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Child care expense
1. you can not claim the following expenses as Child care expenses:
You cannot claim payments for medical or hospital care, clothing, or transportation costs.
For payments made to an educational institution, you cannot claim the part of the fees that relate to education costs, such as tuition fees of a regular program or a sports study program. Also, you cannot claim fees paid for leisure or recreational activities, such as tennis lessons or the annual registration fees paid for Scouts.
2. You can claim the following expenses as Child Care expenses:
You can claim payments for child care expenses made to:
•caregivers providing child care services;
•day nursery schools and daycare centres;
•educational institutions, for the part of the fees that relate to child care services;
•day camps and day sports schools where the primary goal of the camp is to care for children (an institution offering a sports study program is not a sports school); or
•boarding schools, overnight sports schools, or camps where lodging is involved
