Summer camps are a terrific opportunity for your children to enjoy the outdoors, learn new things, or sharpen their skills in a particular sport/hobby. As long as the primary goal of the camp is childcare, the expense is an allowable deduction. Age usually determines whether a sports camp qualifies. For example, a five-year-old child who attends a hockey day camp needs constant supervision/care. If your 15-year-old is invited to attend a hockey day camp that is goal-oriented and uses sophisticated training methods, chances are the expense would not qualify as a childcare expense.
If your child attends an overnight camp, you may not be able to claim the entire expense. Because of the expense caps (ranging between $125 and $275 per week), the camp you’ve paid $500/week for your child might only translate to a fraction of the actual expense. Check out the details.