Decision centre
Family Deductions & Caregiver Centre
A family expense can reduce taxable income, create a credit or change income-tested benefits. Start with the outcome you need.
Child care expense deduction
Apply actual costs, per-child caps and the earned-income limit.
Open this tool → Line 30425Canada caregiver amount
Screen an adult spouse or eligible-dependant claim using net income.
Open this tool → Monthly benefitCanada Child Benefit
Estimate monthly CCB from adjusted family net income.
Open this tool → DTCDisability tax credit
Estimate federal and provincial disability amounts and transfers.
Open this tool →How to use this group
Child care is a deduction from income; the caregiver amount is a non-refundable credit; CCB is an income-tested payment. Keeping those categories separate prevents double counting.
Frequently asked questions
Who claims the child care expense deduction — the higher- or lower-income spouse?
Generally the lower-income spouse or common-law partner must claim it, with limited exceptions (school attendance, illness, incarceration, or separation). This is different from most credits, which favour the higher-income filer.
Can I claim both the child care expense deduction and the Canada caregiver amount?
Yes — they apply to different situations. Child care expenses relate to costs of care so a parent can work, study or run a business. The Canada caregiver amount is a credit for supporting a spouse, common-law partner or dependant with a physical or mental impairment, regardless of care costs.
Does CCB count as income for other credits?
No. The Canada Child Benefit is completely tax-free and does not appear anywhere on your tax return, so it does not reduce the child care expense deduction, the caregiver amount, or any other income-tested credit.
Can the disability tax credit be transferred to a supporting family member?
Yes. If the person with the disability does not need the full DTC to reduce their own tax to zero, the unused portion can go to their spouse or common-law partner (line 32600) or to a supporting relative who claimed, or could have claimed, the amount for an eligible dependant or the Canada caregiver amount for them; that relative claims it on line 31800.