buksoDaycare child care GST exempt home
Not tax advice. General bookkeeping information only, checked against the official sources linked below (Canada Revenue Agency, IRS, provincial governments and Justice Laws) on Oct 17, 2026. Rules change; check with your accountant before you file.
Canada
Care and supervision of children 14 or under for less than 24 hours a day is exempt from GST/HST, so you don't charge it and you can't claim input tax credits on costs for that care. For a home daycare, the business-use-of-home share is the daycare area of your home times the hours it is used for daycare (out of 24 hours, 7 days a week); the claim cannot create a loss but can be carried forward. and https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/daycare-your-home/collecting-goods-services-tax-harmonized-sales-tax-on-your-daycare-services.html
Official source: canada.ca