Parents were required to pay a penalty to a daycare centre pursuant to a liquidated damages clause in their contract with the centre, on their early termination of the arrangement. In finding that the penalty could qualify as a “child care expense,” the Directorate stated:
[T]he expression “expense incurred … for the purpose of providing … for an eligible child … child care services …” is sufficiently flexible to include contract termination fees where such fees were provided for in the initial agreement between an individual and a daycare centre that set out the commitments and obligations of each party.