So I read the CRA's daycare guide and with regards to training, it says we cannot claim the costs if the training is done to obtain a new skill, qualification, etc. but if the training is for maintaining or upgrading your current skill/profession, then you can claim it as expenses. I was thinking of taking some certificate courses online on topics such as child development, etc (anyone took the CARE courses before?) Would I be able to claim the costs? What about First Aid/CPR training? Do you claim this as an expense the first time you take the course, since it's a new skill your're obtaining?