Which spouse should claim child care expense deduction?

If a child lives with both parents, child care expense deduction has to be claimed on the tax return of the lower income spouse. However, the higher income spouse may be able to claim the deduction if the lower income spouse is in the following situations:

  • In a school including secondary school, college, university or an education institution certified by Human Resources and Skills Development Canada (HRSDC) and enrolled in a course not less than three consecutive weeks long which requires of all students not less than 10 hours per week of course work. 
  • Not capable of caring for children because of mental or physical infirmity. It requires a medical doctor to certify that lower income spouse was either 2) confined to a bed, to a wheelchair, as a patient in a hospital, or similar situation for a period at least two weeks or 2) in a long-term infirmity.
  • In jail for at least two weeks in the year
 
 
 
 
 
 
 

Additional information