A child-resistant cap and container including an inner and an outer skirt depending downwardly from the top wall of the cap. The inner skirt has an internally threaded surface for engagement with the externally threaded neck of the container. The outer skirt has a pair of longitudinal slots defined in the bottom portion of the outer skirt for forming a flexible tab therebetween. A tooth is radially spaced from the container neck for edgewise engagement with the tab when the cap is in its locked position. The locked cap can be removed from the container only by depressing the tab inwardly to clear the tooth as the cap is rotated in a retrograde or opening direction.