Line 21400 – Other situations

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

When completing the return of a person who died in 2022, claim eligible child care expenses that were paid while that person was living with the eligible child as if they were the only person supporting the child. However, if there was another person, that person is also considered the only person supporting the child and can claim eligible child care expenses paid while living with the child, as long as the expenses were not claimed on the return of another person.

If you lived outside Canada for part or all of 2022, and the CRA considers you to be a factual or deemed resident of Canada, you can claim child care expenses that you paid to a non-resident person for services provided outside Canada.

For information on other circumstances in which you can claim child care expenses paid for services provided outside Canada (for example, commuters to the United States), please contact the Canada Revenue Agency.

If you immigrated to or emigrated from Canada in 2022, you can claim child care expenses for the period you were in Canada, as long as you qualify.

Forms and publications

• Form T778, Child Care Expenses Deduction for 2022