Child care Receipts: 1  
   Receipts: 

Receipt: Child Care
To claim child care expenses, please fill out below:
  • Net income and applicable income breakdowns of your spouse or common-law partner on page 1 of your T1 and on WS_OTHERS
  • DEPENDANTS worksheet
  • RECEIPT_CHILDCARE
  • Applicable sections on T778
If you are married or living common-law,
  • Usually only the spouse or common-law partner with the lower net income (even if it is zero) can claim child care expenses. Please fill in the child care receipts on the tax return that has lower net income to claim these expenses.
  • However, there are some cases that the spouse or common-law partner with the higher net income is allowed to claim child care expenses, e.g., the spouse or common-law partner with the lower net income was enrolled in a part-time/full-time educational program. In that case, you may choose to fill in the child care receipts on the tax return that has higher net income and also fill in applicable information on form T778 to claim these expenses.
For more information, please see line 21400 in the Tax Guide.

Note:
  • If your dependant child (children) does (do) not appear in the drop down list, please click add dependant child to add first.
Box Line Description  
Notes
Dependant child •
Payment made to
SIN
Amount paid
Boarding school/camp weeks