Tax treatment of subsidies given to employees for child care and student care.
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Tax Treatment of Benefits Relating to Childcare (Summary Table)
|Taxable/ Not taxable|
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
Subsidy for employee's child who is in student care