As per CRA- Here are the requirements
Line 1 – Ontario childcare access and relief from expenses tax credit
You may be able to claim this tax credit if you meet all of the following conditions:
If you are preparing a return for a resident of Ontario who died in 2019, you can claim the tax credit on their final return.
If you were bankrupt in 2019, you cannot claim the tax credit on your return for any tax year ending in 2019. However, if you were granted an absolute discharge from bankruptcy before the end of 2019, the tax credit may be claimed on the post-bankruptcy return filed for the tax year ending December 31, 2019
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