Preschool (daycare expenses) have to be claimed by the spouse with the lower net income, and one of the limitations is 2/3 of earned income. If your wife had no income in 2015, then there is no claim for preschool.
While there is no claim for preschool, it is considered educational, and therefore does qualify for the Arts credit. You are able to claim, as long as you have receipts in the children's names, up to $500 per child for the Arts credit.
Preschool (daycare expenses) have to be claimed by the spouse with the lower net income, and one of the limitations is 2/3 of earned income. If your wife had no income in 2015, then there is no claim for preschool.
While there is no claim for preschool, it is considered educational, and therefore does qualify for the Arts credit. You are able to claim, as long as you have receipts in the children's names, up to $500 per child for the Arts credit.
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Generally expenses and deductions can only be claimed on a tax return if then were incurred to earn taxable income reported on the T1. For example, child care expenses must be claimed only against working income by the lower income spouse. For more information review the following link for a great turbotax article:
Hope this helps