Childcare Subsidy

Tax treatment of subsidies given to employees for child care and student care.

Tax Treatment of Benefits Relating to Childcare (Summary Table)

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 MSF 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.

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