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Can I deduct school program fees as a daycare expense on my tax return?

September 28, 2012 at 11:16 AM

FEES PAID TO A MONTESSORI SCHOOL

In an April 12, 2012 Technical Interpretation, CRA notes that if an educational institution offers a full-day kindergarten program, the fees payable for that program are not deductible as a child care expense (CCE).

However, if an educational institution provides a separate or additional program of child care as well as a half-day or alternate-day kindergarten program, the part of the fees related to the separate child care program may qualify as a CCE.  Tax Tips & Traps 2012