As a Canadian taxpayer, you can claim up to 2/3rds of your earned income, to a certain maximum amount per child’s age. You can find this amount in theT778 form.
The deduction must be claimed by the spouse/common-law partner with the lower income. You will not qualify for this deduction if one of the parents is not working, studying, or if they are receiving Employment Insurance (EI). EI qualifies as income only for single parents. The higher income partner can claim this amount if the lower-income partner is enrolled in school, sick, confined in prison, incapable of caring for the child due to infirmity or disability. You will need the receipt from your child care provider to be able to claim this amount.
To review and confirm your child care expense deduction on line 21400:
In the upper-right corner of your screen, selectFind.
In the Find window, type Child Care.
SelectChild Care Expensesfrom the list, and selectGo.