The CRA normally requires childcare expenses to be claimed by the spouse or common-law partner with the lower net income. However, the spouse or common-law partner with the higher net income may claim the expenses if one or more of the following conditions is met during the tax year:
- The supporting person with the lower net income attended school part-time or full-time;
- The supporting person with the lower net income was incapable of caring for children because of a mental or physical infirmity;
- The supporting person with the lower net income was in prison for at least two weeks;
- You were separated from your spouse or common-law partner for at least 90 days due to a breakdown in your relationship.
To claim childcare expenses on the return of the spouse with the higher net income:
[J9] 14/02/08 Ty07 Unchecked affected software and updated affected versions. Just tweaked a bit, no verbatims for this FAQ. Michele B.04/05/05 * French FAQ 678 [dw]01/06/06 Updated menu references; tried to emphasize the CRA requirement; added secction at end about entering spouse's income information. [gi] 27/12/06 updated product years