How do I split child care expenses? I'm divorced with 50% custody and we pay these expenses equally. Do I simply list 50% of the cost in the receipt summary?

 

Getting started

If you paid for 50% of the childcare expenses, and the receipt issued in your name is for that amount, then "Yes" enter that amount in the receipt summary. 🙂


Getting started

If parents are separated and share custody, they can each claim the part of the childcare costs they actually paid. Receipts should be issued to both parents for their individual percentage paid by the childcare provider.

The following CRA information explains in greater detail circumstances of childcare and shared custody (Sec 1.34) and how to handle "reimbursements" between parents (Sec 1.35). https://www.canada.ca/en/revenue-agency/services/tax/technical-information/income-tax/income-tax-fol...