Credits and deductions

Generally, the spouse/common-law partner with the lower net income (including zero income) must claim the child care expenses. The higher-income partner can claim this amount if the lower-income partner is enrolled in school, sick, confined in prison, incapable of caring for the child due to infirmity or disability. You will need the receipt from your child care provider to be able to claim this amount.

 

For more information about child care expenses, please use the CRA link below:

https://www.canada.ca/en/revenue-agency/services/tax/individuals/topics/about-your-tax-return/tax-re...