Self-employed

You can claim day-care expenses on your income tax return if you are self-employed and you report income from self-employment.

The amount of control a parent has over your work determines whether or not you are self-employed. You usually make this clear with the parent when the two of you decide how you will perform day-care services.

Generally, you are self-employed if you control:

• the number of hours you work
  
• the premises and materials you use
  
• the way you perform your day-care duties

If you are not self-employed or if you care for children part time or occasionally, you cannot deduct business expenses. You will report your earnings on Line 104, Other employment income on your income tax return.

Generally, you are not self-employed if you work at the parent's home and that person:

• specifies the work to be done
  
• specifies the working hours
  
• supervises your work

If you are not sure about your situation, see Employee or Self-employed.

Forms and publications

• Employee or Self-employed? (RC4110)