Generally, child care expenses can only be deducted by the spouse with the lower income. However, the higher income spouse can claim child care expenses if the lower income spouse has been certified in writing by a medical doctor to be incapable of caring for a child or the lower income spouse is a student in attendance at a designated educational institution or secondary school and enrolled in a full-time or part-time educational program. Unless these exceptions apply to you, you will not be able to claim any child care expenses. Please see http://www.cra-arc.gc.ca/tx/tchncl/ncmtx/fls/s1/f3/s1-f3-c1-eng.html#N1047E
