Transcript - International Students and Income Tax, Segment 14: Childcare Credits and Expenses

Host: Welcome to the segment called Childcare Credits and Expenses, part of the International Students and Income Tax video.

This segment mentions links where you can get more information. You can find all these links in the Related links for this segment.

With me is Peter Cheng. Welcome Peter.

Subject matter expert: Thank you, Sarah.

Host: If I have children, can I claim the GST/HST credit for them? 

Subject matter expert: Yes, you can get the credit for each of your children if all of the following apply at the beginning of the month in which the CRA makes a payment: the child is your child, or is dependent on you or your spouse or common-law partner for support; the child is under 19 years of age; the child lives with you; the child has never had a spouse or common-law partner; and the child has never been a parent of a child he or she lived with.

The credit for your child will be included in your credit.

Host: Are there any situations where I‘m not eligible to get the credit for my child?

Subject matter expert: You cannot get the credit for a child if, at the beginning of the month in which the CRA makes a payment, the child is not living with you because he or she is maintained by an agency or is in foster care, you have a foster child in your care, or your child turns 19.

Host: What if I have shared custody of the child?

Subject matter expert: Each eligible parent in a shared custody situation may get half of the GST/HST credit for that child every month that they qualify. This also applies to any related provincial or territorial credit.

For more information about shared custody situations, go to the CRA webpage called Shared custody or see Booklet T4114, Canada Child Benefits.

Host: How do I know if I'm eligible for the child care expense deduction?

Subject matter expert: The general eligibility rules for child care expenses are discussed in the Canadian Students and Income Tax video series.

However, as an international student, there are some rules for claiming this expense that you should be aware of.

If you are an international student who is not a resident of Canada for tax purposes, you have to meet all the criteria outlined on Form T778, Information About Child Care Expenses to be able to claim child care expenses. You also have to have paid the expenses to a resident of Canada for services in Canada.

If you were a newcomer to Canada, you can claim child care expenses for the period you were in Canada, as long as you otherwise qualify.

You can find more information about child care expenses on the CRA webpage called Child care expenses.

Host: Are there any special non-refundable tax credits that students with children can claim?

Subject matter expert: Students with children may be able to claim the amount for children who are 18 and younger, the children's fitness amount, and the children's art amount.

Host: Thank you, Peter.

This concludes the segment called Childcare Credits and Expenses, part of the CRA's International Students and Income Tax video.

Thank you for watching.

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