Child Care Benefit

The child care benefit reimburses eligible employees up to 50 per cent of child care expenses to a maximum of $2,000 per eligible child per calendar year.

You must be enrolled in the university health plan with family coverage to receive the child care benefit. If more than one parent is employed by the university in an eligible position, both may make a claim for the same 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.

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

Reimbursement is calculated as 50 per cent of your actual expenses to a maximum of $2,000 per calendar year per eligible child. Reimbursement under this child care benefit is taxable income and is subject to statutory deductions for income tax, Canada Pension Plan and Employment Insurance.

Eligible expenses are the same as those you can claim on your income tax return , including:

• caregivers* providing child care services (in-home or out-of-home care).
• day nursery schools and day-care centres.
• educational institutions (for the part of the fees that relate to child care services).
• day camps and day sports schools where the primary goal of the camp is to care for children.
• boarding schools, overnight sports schools or camps where lodging is involved.

* The individual caring for your child cannot be:

• the child’s mother or father.
• your spouse or common-law partner.
• a person under 18 who is related to you.

Eligibility While on Leave

You remain eligible for the child care benefit while you are on:

• 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

How you apply for this benefit depends on your employment status.

Active Employees

Employees with eligible dependents on file will receive a notification from Shared Services each January.

• The notification includes instructions to submit your claims for expenses in the previous calendar year.
• The online application form  opens mid-January. You must submit your application to the Staff Service Centre no later than February 29, 2024.
• Payments will be processed once per year in March.
• Unclaimed benefits cannot be carried forward to the following year.

Terminated Employees

You can claim expenses incurred up to your date of termination.

The Child Care Benefit application form must be completed and returned to the Staff Service Centre within 30 days of your termination date.

Receipts for all claimed child care expenses do not need to be submitted with your application. However, you must retain your receipts for a period of at least six years in case of audit. The university reserves the right to audit claimants.