Responsibilities as employer
At a glance - Tax treatment of benefits relating to childcare
| Nature |
Taxable/ Not taxable |
| 1 |
Subsidy for employee's child who is in a childcare centre |
Not taxable if the childcare centre is licensed under the Child Care Centres Act.
A list of the licensed childcare centres can be found in the MCYS website.
|
| 2 |
Subsidy for employee's child who is in student care |
Taxable
The definition of childcare centre in the Child Care Centres Act does not include student care. |