Child Care Benefit

The Child Care Benefit provides benefits-eligible Academic and Non-Union Employees (NUE) with the cost of child care by reimbursing a portion of eligible expenses, up to an annual maximum per child.

This benefit is administered annually and is subject to verification and audit.

Benefit amount

  • The benefit reimburses 50% of eligible child care expenses, up to a maximum of $2,000 per eligible child per calendar year.
  • Reimbursement is based on actual expenses incurred during the calendar year.
  • Payments made under this benefit are considered taxable income and 
  • Reimbursements are subject to statutory deductions, including income tax, Canada Pension Plan (CPP), and Employment Insurance (EI).
Examples
  • If you incur $5,000 in total eligible child care expenses, submit the full amount on your claim. The reimbursement will be $2000 calculated as 50% of the total eligible expenses, up to the annual maximum.
  • If you incur a total of $2,000 in child care expenses, the reimbursement will be $1,000 calculated as 50% of total expense.

eligibility requirements

  • You must be enrolled in the university health plan with family coverage. 
  • If both parents are employed by the university in eligible positions, each may submit a claim for the same eligible child.

Active employees submit a claim online annually for expenses incurred in the previous calendar year. If you terminate your employment, you must submit a paper claim to the Staff Service Centre within 30 days of your termination date. See below for how to apply

Eligible dependents

  • Children, as defined by the university health plan, up to age seven* (including the month in which the child turns seven years old) are eligible for the benefit.
  • Your child must be listed as a dependent on our records for the period you are claiming for.

* The age restriction will be extended up to and including the age of 18 for children with a disability that require constant supervision. You must provide satisfactory proof confirming your child has a disability requiring specialized care. Proof of approval under the federal or provincial benefit program must be provided with the benefit claim form.

ELIGIBLE EXPENSES

Eligible expenses align with those permitted under personal income tax child care claims and include:
  • Licensed or unlicensed caregivers providing child care services (in-home or out-of-home)
  • Day nurseries and day-care centres.
  • The child care portion of fees paid to educational institutions.
  • Day camps or sports camps where the primary purpose is child care.
Ineligible Expenses
  • Boarding schools or overnight camps where lodging is included.
  • Lessons only (e.g., swimming, piano, tutoring).
  • Caregiver Restrictions.
Caregiver Restrictions
The caregiver cannot be:
  • The child’s parent.
  • Your spouse or common-law partner.
  • A related individual under 18 years of age.

ELIGIBILITY WHILE ON LEAVE

You remain eligible for the child care benefit while you are on the following leave:
  • Sabbatical leave.
  • Administrative leave.
  • Professional leave.
  • Medical leave.
  • Maternity and parental leave.
  • Compassionate care and emergency leave.
  • Disability leave.
  • Leave with partial pay.

You will cease eligibility if you are on any other leaves than the ones listed above.

HOW TO APPLY

Active Employees
Employees with eligible dependents on file will receive a notification from Shared Services each January.
  • The notification includes instructions for submitting claims for expenses incurred in the previous calendar year.
  • The online application form  opens mid-January. 
  • Applications must be submitted no later than February 28.
  • Payments are processed once per year in March.
  • Unclaimed benefits cannot be carried forward to the following year.

Important: You are not required to submit receipts with your application. However you must retain original, itemized receipts for a minimum of six years.

Terminated Employees
You may claim eligible child care expenses incurred up to your last day worked.

COMPLIANCE AND AUDIT

All claims are subject to review and verification to ensure compliance with benefit terms and policy. If your claim is selected for an audit, you will be required to provide supporting documentation within a specified timeframe:
  • Receipts and proof of payment
  • Documentation must clearly identify the child care provider, dates of service, and amounts paid.
  • E-transfer confirmations are not sufficient; provider-issued receipts are required.

Failure to provide adequate documentation may result in the denial of the benefit reimbursement.

Questions?
Visit the Staff Service Centre.