Alberta Working Parents Benefit

On March 1, 2021, Alberta opened applications for the Working Parents Benefit. This one-time payment of $561 applies to working parents who need and have paid for child care so they can continue working during the pandemic.

This benefit reduces child care expenses paid on the 2020 tax return. If your client receives this benefit, you must subtract the amount received from the total eligible child care expenses at line 67950 on form T778 of the client’s 2020 tax return. A section appears for residents of Alberta on form T778 to allow you to claim the amount.

Eligibility

You may be eligible to apply if:

• you had a household income of $100,000 or less in the 2020 tax year
• you are a Canadian citizen or a permanent resident living in Alberta
• you are the parent or legal guardian of a child who was born on or after February 29, 2008
• you paid $561 per child or more for 3 months of child care between April 1, 2020 and December 31, 2020 (receipts required)
• the child care you paid for was provided by (receipts, bills or invoices required) someone other than the child’s father or mother, your spouse or common-law partner, or someone who is dependent on you or dependent on your spouse or common-law partner, including:
  • a licensed daycare
  • a licensed out-of-school care
  • a licensed group family child care
  • an approved family day home
  • a private day home
  • a nanny
  • any other child care provider, licensed or unlicensed
• you required the child care above because you were working or attending school