School will soon be dismissed and it will be time to start considering your child's summer activities. Believe it or not, there are some tax considerations that may come into play when deciding on summer camps for your child.

The cost of day camp can, in appropriate circumstances, be fully deductible as a childcare expense. The cost of meals, included in the day camp fee however, is not permitted as a deduction.

If your child attends an over-night camp, the weekly deduction is limited to $175 per week for a child under 7 years of age at the end of the tax year, or to an amount of $100 per week for a child over 6 but not yet 17 at the end of the tax year.

Also, remember that the childcare expenses must be incurred to enable you to be employed, to carry on a business or to take a course under the National Training Act. As a result, you won't be permitted a deduction if you send your child to camp while you are on vacation.

If you have any questions concerning either this tip or on other tax matters, please contact your local DJB office. Have a safe summer!