Line 214 - Who can claim child care expenses?

If you are the only person supporting the child, you can claim child care expenses you incurred while the eligible child was living with you.

However, there may have been another person who lived with you at any time in 2011 and at any time during the first 60 days of 2012 who was:

• the eligible child's parent;
• your spouse or common-law partner, if you are the father or the mother of the eligible child; or
• an individual claiming an amount for the eligible child on line 305, 306, 315, or 367 of their Schedule 1.

If there is another person, the person with the lower net income (including zero income) must claim the child care expenses unless one of the situations in Part C or in Part D of the Form T778, Child Care Expenses Deduction, applies.

If there is another person, and one of the situations in Part C or in Part D applies, the child care expenses can be claimed by the person with the higher net income, or in part by both the person with the higher net income and the person with the lower net income. In any such situation, the person with the higher net income must calculate the claim first.

If there is another person and you have equal net incomes, you have to agree on which one of you will claim the expenses.

If you got married or began living common-law in 2011, you and your spouse or common-law partner have to consider your net incomes for the whole year. Include child care expenses you both paid for the whole year.

Forms and publications

• Form T778, Child Care Expenses Deduction