The child care tax deduction says to parents who have two incomes that if they pay someone else, a third party, whether a day care operator, a babysitter, a hockey summer camp or music summer camp, to take care of their kids for a period of time and are issued a receipt for the expenses incurred, the government will allow the spouse with the lower of the two incomes in those double income families to deduct the value of the child care receipt from their taxes.
La déduction pour frais de garde d'enfants permet aux familles qui ont deux revenus de déduire les frais de garde engagés auprès d'une tierce partie, à savoir une garderie, une gardienne à la maison, un camp d'été de hockey ou un camp d'été musical.