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.