Child care tax deduction indexed

S-253 Making Child Care More Affordable for Canadian Families Act: An Act to amend the Income Tax Act (child care expense deduction indexation)

Adjusts the child care expense tax deduction in 2027 and ties future amounts to inflation.

What Bill S-253 would do

The bill would adjust the child care expense deduction amounts under the Income Tax Act for the 2027 tax year. For all later tax years, it would tie those deduction amounts to the Consumer Price Index, using the 2027 amounts as a baseline. The published material gives no further detail.

Official text (opens in a new tab)

Official summary

This enactment amends the Income Tax Act to adjust the child care expense deduction amounts for the 2027 taxation year and, for all subsequent taxation years, to index the amounts to the Consumer Price Index, using the amounts for the 2027 taxation year as a baseline. Available on the Senate of Canada website at the following address: www.sencanada.ca/en 1st Session, 45th Parliament, 3 - 4 - 5 Charles III, 2025 - 2026 SENATE OF CANADA BILL S-253 An Act to amend the Income Tax Act (child care expense deduction indexation) His Majesty, by and with the advice and consent of the Senate and House of Commons of Canada, enacts as follows:

The government's summary, printed at the front of the bill as introduced.

Kind: Senator's bill
Introduced: October 29 in the Senate
Last activity: October 29

Where it stands

ProposedOct 29
Being debated
Almost law
Law

Introduced October 29; not debated yet

First reading in the Senate done October 29

Before the Senate on 1 sitting day, October 29
Second reading in the Senate now
Third reading in the Senate not yet
First reading in the House not yet
Second reading in the House not yet
Committee in the House not yet
Report stage in the House not yet
Third reading in the House not yet
Royal assent not yet

Exact procedural stages

Officially: At second reading in the Senate · since October 29, 2026.

Senate
1. First reading in the Senate: done, 2026-10-29
2. Second reading in the Senate: current stage
3. Third reading in the Senate: not yet reached
House
1. First reading in the House: not yet reached
2. Second reading in the House: not yet reached
3. Committee in the House: not yet reached
4. Report stage in the House: not yet reached
5. Third reading in the House: not yet reached
Royal assent
1. Royal assent: not yet reached

Debates in the House 0

No debate on this bill is in the record we hold yet (Senate debates are not covered).

Discussion

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Status, stages and votes from LEGISinfo. Debates are linked from the House's own record of what was before it. Grades are the site's analysis of each statement.