Line 21400 – Who can claim child care expenses?

Note: Line 21400 was line 214 before tax year 2019.

If you are the only person supporting the eligible child, you can claim child care expenses you incurred while the eligible child was living with you. Fill out parts A and B, and, if it applies, Part D of Form T778, Child Care Expenses Deduction for 2022.

There may have been another person who lived with you at any time in 2022 and at any time during the first 60 days of 2023 who was one of the following:

• the eligible child's parent
• your spouse or common-law partner, if you are the father or the mother of the eligible child
• an individual claiming an amount for the eligible child on line 30400, 30425, 30450, or 30500 of their return

In this situation, the person with the lower net income (including zero income) must fill out parts A and B and claim the child care expenses unless one of the situations in Part C or in Part D applies.

If any of the situations in Part C or in Part D apply, 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 this situation, the person with the higher net income must calculate the claim first. However, you must each fill out a separate Form T778, and fill out parts A and B, and, if it applies, parts C and D.

If both of you have equal net incomes, you have to agree on which one of you will claim the child care expenses.

If you got married or became a common-law partner in 2022, 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 for 2022