When claiming child care expenses on your tax return, TurboTax automatically attributes these expenses to the spouse with the lower net income, as required by the CRA (when filing a joint return). The income section for both spouses will need to be completed before claiming child care expenses.
However, the spouse with the higher net income can claim the expenses if the spouse with the lower net income met one or more of the CRA’s exceptions during the tax year.
Child care expenses will also not be calculated on your return if either your balance owing or income is $0, since child care expenses are nonrefundable and accompanied by income caps (two-thirds of your earned income, in most cases).
Related information
How do I transfer child care expenses to the spouse or common-law partner with the higher net income?