Generally, the person with the lower net income (including zero income) must claim the child care expenses.
However, if your spouse or common-law partner has the higher net income and meets certain conditions found in this Canada Revenue Agency link Questions and answers about child care expenses, they may be able to claim the child care expenses.
If these conditions are not met the lower net income spouse has to make the claim.
For more information, please see our TurboTax article: Claiming Child Care Expenses in Canada
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