Where and how to enter child care expenses like tuition fees paid to registered "Montessori School"?

[RS9]

A general question, our household income for 2017 is $77,000 and i would like to analyse the impact of tuition fees of $14,000 for a childcare expense at a 'Montessori School' in tax return but i don't understand the following details on "Child Care Situations" section, none of below applies to my spouse (she is low-income), not sure how to claim childcare expense as it pertain to earning income, please assist!

"For the conditions that follow, complete the section(s) that is applicable.

The other person (with the lower net income)...

a) attended college, or university part-timeb) attended college, or university full-time.c) was incapable of caring for children because of a mental or physical infirmity. That person must have been confined for a period of at least two weeks in 2017 to a bed or wheelchair, or as a patient in a hospital, or other similar institution.d) was incapable of caring for children in 2017 because of a mental or physical infirmity. This situation is likely to continue for an indefinite period.e) was confined to a prison or similar institution for a period of at least two weeks in 2017.f) was your spouse or common-law partner and, due to a breakdown in your relationship, living separate and apart at the end of 2017 and for a period of at least 90 days beginning in 2017, but you reconciled before March 1st, 2018."

Thanks

[TurboTaxKim · Accepted solution]

A Montessori school is considered to be a "private school" and generally, the cost of tuition for private school for elementary and secondary school students is not tax deductible.  

A portion of the private school tuition fees, if it relates to child care services, may qualify as child care costs, but you will need your receipt from the school specifying how much of this applies. (usually preschool or pre Kindergarten only qualifies)

There are special circumstances in which all or a portion of the fees paid to a private school may be considered a donation and qualify for the charitable donations tax credit. Two types of schools may be able to provide charitable donation receipts for all or a portion of fees: those which exclusively teach religion, and those which operate in a dual capacity, providing both academic and religious education.

If you and your spouse do not meet any of the CRA conditions as outlined above, the higher income cannot claim the childcare expenses. 

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

[RS9]

Where do I enter the childcare expense in Turbotax software for the montessori school expense for a toddler.

[TurboTaxSusan]

Here is how you can enter child care expenses in TurboTax: https://turbotax.community.intuit.ca/replies/2647751

[Julie02]

Hi, I also have a question about this. On the CRA website it says :

“When payments are made to an educational institution for a child under the compulsory school age, the services being provided are generally considered child care rather than education unless the facts indicate otherwise.”

Does this mean we can claim childcare expenses for a child in private school who is below the compulsory school age?

[TurboTaxBrenda1]

If your child is underage in a private school, in order to consider this childcare they wouldn't be receiving the education as would the children who are of age. 

If this is the case then yes, you can claim this as childcare expenses.