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Instructions

1. Open the tax software
2. Review Background information and Required slips (tax slips, receipts, etc.)
3. Provide all required information for the appropriate sections of the tax software
4. Once completed, compare your results with the solution provided
5. Afterwards, refer to the Takeaway points

Background information

Situation

Ryan lives with his wife Jessica and their two children, Jace and Jackie. Although Ryan worked full time at the beginning of the year, he was hospitalized on February 20, 2022 and was not discharged until August 27, 2022. He soon returned to work part time while his wife, Jessica, continued to work full time as a grocery store manager. During this time, their two children attended daycare.

Identification information

Identification information

Name	Ryan Samson
Social insurance number (SIN)	000 000 000
Address	123 Main Street City, Province  X0X 0X0
Date of birth (DOB)	November 15, 1983
Marital status	Married to: Jessica Samson on August 2, 2014 SIN: 000 000 000 DOB: September 10, 1984
Number of children (2)	Son: Jace Samson DOB: May 22, 2016 Daughter: Jackie Samson DOB: June 22, 2017

Required slips

T4 – Statement of Remuneration Paid (For Ryan)

Text version of the above image

T4 – Statement of Remuneration Paid
Protected B
Employer's name: Paint colours Inc.
Employee's name and address:
Last name: Samson
First name: Ryan
123 Main Street
City, Province X0X 0X0
Box 12: Social insurance number: 000 000 000
Box 14: Employment income – line 10100: 16,000.00
Box 16: Employee's CPP contributions – line 30800: 150.00
Box 18: Employee's EI premiums – line 31200: 190.00
Box 22: Income tax deducted – line 43700: 900.00
Box 24: EI insurable earnings: 16,000.00
Box 26: CPP/QPP pensionable earnings: 16,000.00

T4 – Statement of Remuneration Paid (For Jessica)

Text version of the above image

T4 – Statement of Remuneration Paid
Protected B
Employer's name: Smart produce Inc.
Employee's name and address:
Last name: Samson
First name: Jessica
123 Main Street
City, Province X0X 0X0
Box 12: Social insurance number: 000 000 000
Box 14: Employment income – line 10100: 34,000.00
Box 16: Employee's CPP contributions – line 30800: 200.00
Box 18: Employee's EI premiums – line 31200: 230.00
Box 22: Income tax deducted – line 43700: 1,800.00
Box 24: EI insurable earnings: 34,000.00
Box 26: CPP/QPP pensionable earnings: 34,000.00

Over the Rainbow Daycare receipt

Text version of the above image

Over the Rainbow Daycare receipt
123 First St
City, Province X0X 0X0
Tel no.:476-123-4567
Business no.: 11111111RT0001
January 25, 2023
Ryan Samson and Jessica Samson paid the following amount in 2022 for child care services for their children:
Jace Samson (son)= $2,500.00
Jackie Samson (daughter)= $2,500.00
The child care fees mentioned above are from January 2022 to December 2022.

Review your results

Solution to Claiming child care expenses (special cases).

Takeaway points

Steps to follow

1. Review their background information and required slips
2. Click add dependant next to Family Head (Ryan Samson) to add each dependant
3. In the profile of each child, click on Dependant ID in the left-side menu and complete the Dependant Identification section for each child
4. Click Child care in the left-side menu of each dependant’s profile, then select the type of child care expenses from the drop-down menu to enter the amount paid for that child
5. Using the profile for the individual with the higher net income, click Interview setup in the left-side menu, then tick the box next to Child care (special cases) in the Parents and children section
6. Click Child care (special cases) from the left-side menu and click the + sign next to A special situation allows you to claim child care expenses even though your earnings are higher than your spouse’s
7. Using the Higher Income earner’s profile, enter the number of weeks during the year that any of the special cases listed apply to their situation

The tax software calculates how much of the child care expenses may be claimed on the higher income earner’s tax return. If any remaining amounts may be claimed on the lower income earner's tax return, the tax software automatically claims them based on the information provided.

Although Jessica is the higher income earner, she claims the full amount of the child care deduction since Ryan was temporarily hospitalized.

For more information, refer to UFile instructions.