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 2024

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

Part A – Total child care expenses

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

Year

Month

Day

First name of
each eligible child
whom payments
were made for

Child care
expenses
paid (1)

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

(1) The maximum amount you can claim for expenses that relate to boarding school stays (other than education costs) and
overnight camps (including an overnight sports school) is any of the following amounts:

•

$200 per week for a child included on line 1

•

$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 2024 for a child who was 6 years of

age or younger at the end of 2024 and living with you when the expenses were incurred.

67954

Part B – Basic limit for child care expenses

Number of eligible children born in 2018 or later whom the disability amount

cannot be claimed for

$8,000

Number of eligible children born in 2024 or earlier whom the disability amount

can be claimed for ⁽²⁾

$11,000

67960

Number of eligible children born in 2008 to 2017 (and born in 2007 or earlier
with a physical or mental infirmity whom the disability amount cannot be

claimed for)

$5,000

Add lines 1 to 3.

Enter the amount from line 67950.

Enter your earned income.

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

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

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

their 2024 return.

–

Line 7 minus line 8.
If you attended school in 2024 and are the only person making a claim, continue

at Part D. If not, enter this amount on line 21400 of your return.

Allowable deduction

(2)

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

T778 E(24)

(Ce formulaire est disponible en français.)

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Protected B when completed

Part C – You are the person with the higher net income

Fill out this part and tick the boxes that applied if, in 2024, the other person with lower net income was in any of the situations 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 2024 and for a period of at least 90 days beginning in 2024, but you reconciled within the first 60 days of 2025.

Enter the amount from line 4.

x 2.5% =

Multiply the amount on line 10 by the number of weeks in 2024 that b) to f) applied.

Multiply the amount on line 10 by the number of months in 2024 that a) applied

(except for any month that includes a week used to calculate the amount on line 11).

Line 11 plus line 12

67980

Enter whichever is less: amount from line 7 or line 13.

If you attended school in 2024, continue at Part D.

If not, enter this amount on line 21400 of your return.

Allowable deduction

Part D – You were enrolled in an educational program in 2024

Fill out this part if, at any time in 2024, you were either:

•

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

•

the person with the higher net income, line 7 equals line 6, and, at the same time in 2024, you and the other person were
enrolled in an educational program. (Fill out Part C.)

Note: Part D does not apply to the person with the lower net income because the other person will claim this part of the
deduction for both of you.

Enter the amount from line 4.

x 2.5% =

Multiply the amount on line 15 by the number of weeks in 2024 that 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 in 2024 (except for any month that includes a
week used to calculate the amount on line 16) where either:

•

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

•

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

Line 4 minus whichever applies: line 9 or line 14

Line 5 minus whichever applies: line 9 or line 14

Enter your net income

(not including lines 21400 and 23500 of your return).

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

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

Enter whichever amount applies: line 9 or line 14.

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(24)

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