27 September 2004 External T.I. 2004-0067721E5 F - Frais de garde d'enfants -- summary under Paragraph (d)

In a general discussion, CRA noted that “all fees paid to an educational institution in respect of a child who has not attained the age of compulsory schooling (i.e., before kindergarten for children in Quebec) should be considered to be child care expenses unless there is clear and conclusive evidence that the fees are educational expenses,” and also noted that “[f]ees charged for supervision during study sessions or other directed supervision activities could constitute child care fees if they are optional,” and that educational costs may include, for example, extracurricular activities and special schools.