Line 214 - For whom can you claim child care expenses?

Child care expenses can only be claimed for an eligible child.

An eligible child is:

  • your or your spouse's or common-law partner's child; or
  • a child who was dependent on you or your spouse or common-law partner, and whose net income in 2016 was $11,474 or less.

The child must have been under 16 years of age at some time in the year. However, the age limit does not apply if the child was mentally or physically infirm and dependent on you or your spouse or common-law partner.

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