T778: Child Care Expenses Deduction
T778 is the Canada Revenue Agency form used to calculate and claim the child care expenses deduction, which lets a parent deduct amounts paid so they can work, run a business or study.
This is the genuine CRA PDF, unmodified. Source: CRA official page.
What is T778?
T778, Child Care Expenses Deduction, is a Canada Revenue Agency form that works out the child care costs you can deduct from income. Eligible expenses include day care, day camps, boarding schools and certain caregivers, paid so that you or your spouse could earn income, carry on a business, attend school or conduct research. The deduction is generally claimed by the lower-income spouse and is limited by the child age and by annual maximums.
T778 is a dynamic PDF that the CRA publishes in Adobe XFA format. It does not fill in a web browser, so it will not display in the in-browser editor or quick-fill form here. Download it and open it in Adobe Acrobat Reader to complete the fields, then file it with your return.
Who files T778?
- Parents who paid for child care so they could work or run a business
- Students who paid for child care while attending an eligible educational program
- In most couples, the spouse or common-law partner with the lower net income
- Single parents and shared-custody parents claiming eligible child care costs
How to fill out T778
- Download the form and open it in Adobe Acrobat Reader, since it is a dynamic PDF that will not fill in a browser.
- List each child, their date of birth, and the child care amounts paid, with the care provider details.
- Apply the annual limits based on each child age and eligibility.
- Complete the calculation to determine the deduction, usually for the lower-income spouse.
- Carry the amount to your T1 return and file the form with the Canada Revenue Agency.
Get T778
This is a dynamic PDF from CRA: it only fills in correctly in Adobe Acrobat Reader, so there is no in-browser fill here. Download the genuine T778 below and open it in the free Adobe Acrobat Reader to complete and save it.
Download the official T778 PDFFrequently asked questions
Which spouse claims the child care deduction?
Generally the spouse or common-law partner with the lower net income must claim it. The higher earner can claim only in specific situations, such as when the lower earner is in school or incapacitated.
What receipts do I need?
Keep receipts from each care provider showing the amount paid, and the provider social insurance number where the care was given by an individual. Do not send them unless the CRA asks.