Child Care Expenses Baby Sitter and blood relationship Question

Hello, Its a pretty simple question really.

I have a client who pays their niece (17yearsold) to babysit their kid (2 years old).

According to an article I read posted at, It cannot be claimed. Please see the picture below.

According to the Canada website, It can be. Or did I misread and misunderstood this completely. Can someone clarify? Please and thank you! :) I'm pretty sure I understood it completely but I want to make sure so I'm asking experts here :)



You and CRA are both right and the TurboTax outfit is dead wrong. It is easy to get side-tracked by the convoluted phrasing in the Income Tax Act, but a blood relationship is clearly defined in S 251(6). A niece is not considered a blood relative so the fact that she is under the age of 18 has no relevance. That said, you need to supply a SIN of the caregiver (niece) on the claim details for child care services supplied by an individual

Was this answer helpful? Yes No
Default user avatars original

No answers have been posted

More Actions

People come to ProFile for help and answers—we want to let them know that we're here to listen and share our knowledge. We do that with the style and format of our responses. Here are five guidelines:

  1. Keep it conversational. When answering questions, write like you speak. Imagine you're explaining something to a trusted friend, using simple, everyday language. Avoid jargon and technical terms when possible. When no other word will do, explain technical terms in plain English.
  2. Be clear and state the answer right up front. Ask yourself what specific information the person really needs and then provide it. Stick to the topic and avoid unnecessary details. Break information down into a numbered or bulleted list and highlight the most important details in bold.
  3. Be concise. Aim for no more than two short sentences in a paragraph, and try to keep paragraphs to two lines. A wall of text can look intimidating and many won't read it, so break it up. It's okay to link to other resources for more details, but avoid giving answers that contain little more than a link.
  4. Be a good listener. When people post very general questions, take a second to try to understand what they're really looking for. Then, provide a response that guides them to the best possible outcome.
  5. Be encouraging and positive. Look for ways to eliminate uncertainty by anticipating people's concerns. Make it apparent that we really like helping them achieve positive outcomes.

Select a file to attach: