If parents are separated and share custody, they can each claim part of the childcare costs they actually paid. Receipts should be issued to both parents for their individual percentage paid by the childcare provider.
Please Note: In most cases, childcare expenses are claimed by the parent with the lower net income. If the parents are separated and share custody, they can each claim part of the child care costs that they paid.
The following CRA information explains in greater detail the circumstances of childcare and shared custody (Sec 1.34) and how to handle "reimbursements" between parents (Sec 1.35). Child Care Expense Deduction
For more information, you can also refer to our TurboTax article T778 Tax Form: Child Care Expenses Deduction
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