What is the child care expense limits for different ages?

[TurboTaxKim]

• The annual child care expense amounts are:
  • $8,000 for each child under seven years of age at the end of the year;
  • $5,000 for each child over six years of age at the end of the year and under 16 years of age at any time during the year; or
  • $5,000 for each child over 15 years of age throughout the year who has a physical or mental infirmity and is dependent on the taxpayer, or the taxpayer's spouse or common-law partner.
• For a child in respect of whom a disability tax credit may be claimed the annual child care expense amount is $11,000.