"Yes, though it is clearly mentioned by Canada Revenue Agency (CRA), If you are filing as a common-law partner, the person with the lower net income (including zero income) must fill out parts A and B and claim the child care expenses unless one of the situations in Part C or in Part D applies".
Below are the conditions of Part C and Part D: -
Part C conditions: -
- The other person attended school and was enrolled in a part-time educational program.
- The other person attended school and was enrolled in a full-time educational program.
- The other person was not capable of caring for children because of an impairment in physical or mental function. 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, or other similar institution. Attach a statement from the attending physician certifying this information.
- The other person was not capable of caring for children because of an impairment in physical or mental function, and this situation is likely to continue for an indefinite period. Attach a statement from the attending physician certifying this information.
- The other person was confined to a prison or similar institution for a period of at least two weeks.
- You and your spouse or common-law partner were, due to a breakdown in your relationship, living separate and apart at the end of 2021 and for a period of at least 90 days beginning in 2021, but you reconciled before March 2, 2022.
Part D conditions: -
- you were the only person supporting the eligible child, and you were enrolled in an educational program.
- you were the person with the higher net income and, at the same time in 2021, you and another person were enrolled in an educational program.
If any of the situations in Part C or in Part D apply, the child care expenses can be claimed by the person with the higher net income, or in part by both the person with the higher net income and the person with the lower net income. In this situation, the person with the higher net income must calculate the claim first. However, you must each fill out a separate Form T778, and fill out parts A and B, and, if it applies, parts C and D.
For more information about child care expenses please visit the link below: -
Who can claim child care expenses? (Canada Revenue Agency)
To get information about where to enter child care expenses please go to the link below: -
Where do I enter child care expenses in TurboTax? (TurboTax)
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