Line 21400 – For whom can you claim child care expenses?

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

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

An eligible child is one of the following:

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 had an impairment in physical or mental function and was dependent on you or your spouse or common-law partner.

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