Understand receipts, provider identification and the difference between a tax deduction and the Canada Child Benefit.
Eligible child-care expenses may be claimed as a deduction from income when current Income Tax Act conditions are met. This is separate from the Canada Child Benefit, which is a different benefit program.
Receipts should identify the caregiver or provider, payer, child, service period and amount. CRA may require the caregiver's SIN when the caregiver is an individual.
A possible child-care expense deduction does not decide whether the caregiver is an employee or remove payroll obligations.
No. Launch salary values are clearly marked illustrative until independent source verification is complete.
No. It is general information; employment, tax and legal requirements depend on the province and facts.