An eligible child for purpose of child care expense deduction includes:
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- A natural or adopted child of the taxpayer or the taxpayer’s spouse or common-law partner, and
- Any child who was dependent on the taxpayer or the taxpayer’s spouse or common-law partner at some time during the year, and whose income is for the year was not higher than the amount of the basic personal amount on line 300 ( it is $18,822 for 2012)
The child had to be under 16 years of age (e.g not older than 17 years of age at the end of the year), or if over 16, had an impairment in physical or mental functions.