How to claim Childcare Expenses?

Childcare expenses can only be claimed by the spouse with lower income, up to 2/3 of his/her working income. The exception is when the lower income spouse could not take care of the children due to prescribed reasons, like attending school, in prison etc. (see bottom of this page).

If you are in Simple View:

If you are in expert view:

For coupled returns, the childcare expenses page will be visible under both names but the actual claim is under the one with lower income. However, if one of the following conditions apply and you have specified it at Tax Situations page, the spouse with higher income can claim the childcare expenses.

1. The other supporting person attended school and was enrolled in a part-time educational program
2. The other supporting person attended school and was enrolled in a full- time educational program.
3. The other supporting person was incapable of caring for children because of a mental or physical infirmity. That person must have been confined for a period of at least two weeks to a bed or wheelchair, or as a patient in a hospital, an asylum, or other similar institution. Attach a statement from the attending physician certifying this information.
4. The other supporting person was incapable of caring for children because of a mental or physical infirmity. This situation is likely to continue for an indefinite period. Attach a statement from the attending physician certifying this information.
5. The other supporting person was confined to a prison or similar institution for a period of at least two weeks.
6. You and your spouse or common-law partner were, due to a breakdown in your relationship, living separate and apart at the end of the tax year and for a period of at least 90 days beginning in the tax year, but you reconciled before March 1, the next year.