Everything You Need to Know About the Plan
Eligible employees may apply for reimbursement of qualifying child care costs incurred in the prior year, in accordance with the University of Toronto (U of T) Child Care Benefit Plan for each employee group. (The term ‘child’ includes a natural, step, common-law, adopted child or ward under the age of seven.)
If both parents are eligible for reimbursement, only one parent is entitled to claim reimbursement for a child under this plan.
For details regarding the Child Care Benefit Plan applicable to your employee group, please visit the Benefits by Faculty & Staff Group webpage.
Child Care Expenses You May Claim
The Child Care Benefit follows the eligibility criteria of the Canada Revenue Agency.
In general, you may claim child care payments made to:
- Eligible caregivers providing child care services (in home / out of home care)
- Day nursery schools and daycare centres
- Educational institutions for the part of the fees that relate to child care services (i.e., before and after school child care)
- Day camps and day sports schools where the primary goal of the camp is to care for children
- Boarding schools, overnight sports schools, or camps where lodging is involved
Where child care services are provided by an individual, the individual cannot be:
- The child’s mother or father
- A spouse or common-law partner
- A person under 18 who is related to you
Submitting Your Claim
The plan year runs from January 1 to December 31.
Applications should be completed and submitted before the deadline date for the prior tax year. Employees may use the online Child Care Benefit application form in Employee Self-Service or download a PDF of the Benefit application form from the Forms webpage.
No late claims will be accepted.
Although you do not have to submit original receipts, you will need to save them to support your claim if audited by the University. These documents include receipts and / or signed declarations from the provider confirming dates and payment made for child care.
Failure to provide this supporting documentation will require repayment of the Child Care Benefit.
Reimbursement will be made through payroll deposit as a separate line item, no later than April 30 each year.
For further details, please visit the FAQ pages for your employee group:
Child Care Benefit & Taxes
The Child Care Benefit is a T4 taxable benefit and is subject to statutory deductions for Income Tax, Canada Pension Plan, and Employment Insurance.
If you receive reimbursement under the Child Care Benefit, you can claim your eligible child care expenses on your income tax each year.