The Canadian government implemented the child care expense deduction in 1972, a policy initiative intended to offset the financial cost of child care for eligible families. Although the deduction has now been in place for almost 50 years, and almost half of all families with a child aged 0–14 years use child care (Sinha, 2014), little research has examined the factors associated with claiming the child care expense deduction. The current study examined the uptake and usage of the child care expense deduction among families with at least one child under the age of 12 in 2011. Furthermore, the family demographic and work characteristics of families who have at least one child under the age of 12 in the household were explored in terms of the characteristics associated with a higher likelihood of claiming the child care expense deduction.

加拿大政府于1972年实施了扣除儿童保育费用的政策，旨在抵消符合条件的家庭的儿童保育财务费用。尽管这种扣除已经实施了将近50年，几乎所有有0-14岁儿童的家庭都使用了育儿服务（Sinha，2014年），但很少有研究检查与要求扣除育儿费用有关的因素。 。当前的研究调查了2011年有至少一个12岁以下孩子的家庭对儿童看护费用扣除的接受和使用。此外，还有至少一个12岁以下孩子的家庭的家庭人口统计和工作特征根据与要求扣除儿童保育费用的可能性更高的特征相关的特征，对家庭中的儿童进行了探索。