Can the higher-income person claim child care expenses if on EI and the partner was a full-time student with no income?

I understand that the higher-income person may only claim child care expenses if the other person was enrolled in an educational program. I would like to know if the higher-income person can still claim these expenses if the other person was a full-time student with no income, and the higher-income individual was receiving Employment Insurance (EI).

673

Moderator

Mar 18, 2025 12:42:47 PM

EI is considered as an earned income. The deduction must be claimed by the spouse/common-law partner with the lower income unless that person is enrolled in an education program, incapable of caring for children due to physical or mental impairment, or confined in prison. In that case, then the higher-income person may claim the deduction

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Can the higher-income person claim child care expenses if on EI and the partner was a full-time student with no income?