ReceiptCue

Child-care records

How to keep child care receipts ready for a Canada tax return

Child care claims tend to break when the receipt does not clearly identify the child, the period of care, or the individual who provided the service. Keep the support in a way that stays specific months later.

Built from official public sources. Last reviewed: 2026-04-23

Practical sections

Keep the records in a shape that still makes sense later

Each section focuses on one record-keeping decision that usually gets harder after the tax season pressure starts.

Who should keep these records

Anyone planning to claim line 21400 support should keep the receipts and provider details as they accumulate, not at the end of tax season.

  • Keep support for daycare, caregivers, camps, or institutions where the care portion is claimable.
  • Keep records separately when more than one child is involved.
  • Keep payroll-style records when you pay someone to provide child care in your home.

What to keep

The safest file combines the receipt, the child's identity, the provider's identity, and any extra payroll support if the care happened in your home.

  • Receipts from the provider or institution.
  • Records showing which child the payment was for and the period of care.
  • CPP/EI-related support when you paid an individual to provide care in your home.

What the receipt should show

CRA's daycare receipt guidance is very explicit for individual providers. The receipt should make it clear who paid, which child received care, how much was paid, and who signed for it.

  • Name of the payer, name of the child, amount received, and period of service.
  • Provider's name, address, signature, and date signed.
  • If the provider is an individual, the receipt should include their SIN.

How long to keep it

Keep child care support with the rest of your return records. What matters is not just the tax season itself, but whether you can still explain the claim later.

  • Keep the receipts after filing instead of sending them with the return.
  • Keep the child-specific details and provider identity with the receipt.
  • Keep the payment trail if reimbursement or payroll questions may come up later.

Common mistakes

Most child care receipt problems come from vague records that were good enough for the moment, but not good enough for a later review.

  • One family receipt with no child-specific split.
  • Missing provider SIN when an individual issued the receipt.
  • Claiming amounts that were reimbursed or that were really education, leisure, or transport costs.

Official references

Official Canada references for this guide

These CRA pages explain both which child care expenses may be claimed and what an individual-issued receipt should contain.

CRA: Line 21400 – Child care expensesCRA: Issuing receipts for daycare

Start today

Keep child-care proof specific before family details get blurred

ReceiptCue helps keep provider details, child context, and later review notes attached to the same record.

ReceiptCue does not decide who can claim line 21400. It helps you keep the support usable when the claim is reviewed later.

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FAQ

The follow-up questions that come up most often

Most child-care receipt questions come down to whether the provider, child, and service period are all visible later.

Can camps be part of a child care claim?

Some camps can qualify when the primary goal is to care for children. Not every sports or educational program qualifies.

What if I paid someone to provide child care in my home?

CRA says you may have employer responsibilities, and CPP/EI amounts you paid may also matter for the claim.

Does the receipt need the child's name?

For individual daycare-style receipts, CRA says the child's name should be on the receipt.