Collecting GST/HST on your daycare services

The daycare service you provide is free from the goods and services tax/harmonized sales tax (GST/HST) if:

• you provide care and supervision in your home to children
• these children are all 14 years of age or under
• it is for periods usually less than 24 hours per day

If your services are free from the GST/HST, then you can't add this tax to the amount charged for these services. For more information, see Guide RC4022, General Information for GST/HST Registrants.

Forms and publications

• Guide T4002, Self-employed Business, Professional, Commission, Farming, and Fishing Income

Related link

• GST/HST for businesses