T778 - fill out and auto calculate/complete form online

Canada Revenue
Agency

Agence du revenu
du Canada

Protected B
when completed

Child Care Expenses Deduction for 2023

Before you fill out this form, read the attached information sheet.

Part A – Total child care expenses

First and last name and date of birth of all your eligible children, even if you did not pay child
care expenses for all of them.

Year

Month

Day

First name of each
eligible child for
whom payments
were made

Child care
expenses paid
(read note below)

Name of the child care organization or name and social insurance
number of the individual who received the payments

Number of weeks
for boarding
schools or
overnight camps

Total

67950

Note

The maximum you can claim for expenses that relate to a stay in a boarding school (other than education costs)
or an overnight camp (including an overnight sports school) is any of the following amounts:

•

$200 per week for a child included on line 1 in Part B

•

$275 per week for a child included on line 2

•

$125 per week for a child included on line 3

Enter the amount of expenses included above that were incurred in 2023 for a child who was 6 or

younger at the end of the year and living with you when the expenses were incurred

67954

Part B – Basic limit for child care expenses

Number of eligible children born in 2017 or later, for whom the disability

amount cannot be claimed

$8,000

Number of eligible children born in 2023 or earlier, for whom the disability

amount can be claimed ⁽¹⁾

$11,000

67960

Number of eligible children born in 2007 to 2016, (and born in 2006 or
earlier, with an impairment in physical or mental function, for whom the

disability amount cannot be claimed)

$5,000

Add lines 1 to 3.

Enter the amount from line 67950 in Part A.

Enter your earned income.

Enter whichever is less: the amount from line 4, 5 or 6.

If you are the person with the higher net income, go to Part C. Leave lines 8 and 9 blank.

Enter the amount that the other person with the higher net income deducted on line 21400 of their

2023 return.

–

Line 7 minus line 8. If you attended school in 2023 and you are the only
person making a claim, also go to Part D. Otherwise, enter this amount

on line 21400 of your return.

Allowable deduction

(1)

Attach Form T2201, Disability Tax Credit Certificate. If this form has already been filed for the child, attach a note to your
return showing the name and social insurance number of the person who filed the form and the tax year for which it was filed.

T778 E(23)

(Ce formulaire est disponible en français.)

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Protected B when completed

Part C – Are you the person with the higher net income?

Fill out this part and tick the boxes that apply if, in 2023, another person with lower net income was in a situation described below.

Name of person with lower net income

Social insurance number

Net income

The other person attended school and was enrolled in a part-time educational program.

The other person attended school and was enrolled in a full-time educational program.

The other person was not capable of caring for children because of an impairment in physical or mental function. That person
must have been confined for a period of at least two weeks to a bed or wheelchair, or as a patient in a hospital, or other similar
institution. Attach a statement from the attending physician certifying this information.

The other person was not capable of caring for children because of an impairment in physical or mental function, and
this situation is likely to continue for an indefinite period. Attach a statement from the attending physician certifying this
information.

The other person was confined to a prison or similar institution for a period of at least two weeks.

You and your spouse or common-law partner were, due to a breakdown in your relationship, living separate and apart at the
end of 2023 and for a period of at least 90 days beginning in 2023, but you reconciled within 60 days of the following year.

Enter the amount from line 4 in Part B.

x 2.5% =

Multiply the amount on line 10 by the number of weeks in 2023 that any of the situations in b) to f)

existed.

Multiply the amount on line 10 by the number of months in 2023 that the situation in a) existed

(other than a month that includes a week used to calculate the amount on line 11).

Line 11 plus line 12

67980

Enter whichever is less: the amount from line 7 in Part B or line 13.

If you attended school in 2023, go to Part D.

Otherwise, enter this amount on line 21400 of your return.

Allowable deduction

Part D – Were you enrolled in an educational program in 2023?

Fill out this part if, at any time in 2023, either of the following situations applied to you:

•

you were the only person supporting the eligible child, line 7 equals line 6 in Part B, and you were enrolled in an educational
program

•

you were the person with the higher net income, line 7 equals line 6 in Part B, and, at the same time in 2023, you and another
person were enrolled in an educational program. But first, fill out Part C.

Part D does not apply to the person with the lower net income, since the other person will claim this part of the deduction for both
of them.

Enter the amount from line 4 in Part B.

x 2.5% =

Multiply the amount on line 15 by the number of weeks in 2023 during which you were enrolled in a
full-time educational program. If there was another person, they must also have been enrolled in a

full-time educational program during the same weeks.

Multiply the amount on line 15 by the number of months (other than any month that includes a week
used to calculate the amount on line 16) in 2023 during which one of the following applies:

•

there was no other person and you were enrolled in a part-time educational program

•

you and the other person were enrolled in a full-time or part-time educational program during

the same months

Line 16 plus line 17

67990

Enter whichever applies to you: line 4 in Part B minus line 9 in Part B or line 14 in Part C.

Enter whichever applies to you: line 5 in Part B minus line 9 in Part B or line 14 in Part C.

Enter your net income

(not including amounts on lines 21400 and 23500).

If you filled out Part C: line 13 in Part C minus line 6 in Part B

Enter whichever is less: the amount from line 18, 19, 20, 21 or 22 if it applies.

Enter whichever applies to you: the amount from line 9 in Part B or the amount from line 14 in Part C.

Line 23 plus line 24

Enter this amount on line 21400 of your return.

Allowable deduction

See the privacy notice on your return.

T778 E(23)

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