Determine who can claim the deduction

• Part A – Total child care expenses
• Part B – Basic limit for child care expenses

If you were enrolled in an eligible educational program in 2023, you also need to fill out Part D.

At least one of the following amounts are being claimed for the eligible child:

• Amount for an eligible dependant (line 30400)
• Canada caregiver amount for spouse or common-law partner, or eligible dependant age 18 or older (line 30425)
• Canada caregiver amount for other infirm dependants age 18 or older (line 30450)
• Canada caregiver amount for infirm children under 18 years of age (line 30500)

My husband will have to pay a lot of tax this year. Can he claim the day care expenses instead of me?

Generally, the person with the lower net income (including zero income) must claim the child care expenses.

However, if your spouse or common-law partner has the higher net income and one of the conditions below apply, he can make the claim for child care expenses at line 21400.

1. You are enrolled in an educational program that is offered by a secondary school, college, university, or other designated educational institution. This includes any institution certified by the Minister of Employment and Social Development Canada for courses that develop or improve occupational skills. An eligible program has to last at least three consecutive weeks. A full-time educational program requires students to spend at least 10 hours a week on courses or work in the program. A part-time educational program requires students to spend at least 12 hours in a calendar month on courses in the program.
2. You were not capable of caring for children because of an impairment in physical or mental function. You must have been confined for a period of at least two weeks to a bed or wheelchair, or as a patient in a hospital, or other similar institution. A statement from the attending physician certifying this information must be attached to your spouse's or common-law partner's claim.
3. You were not capable of caring for children because of an impairment in physical or mental function, and this situation is likely to continue for an indefinite period. A statement from the attending physician certifying this information must be attached to your spouse's or common-law partner's claim.
4. You were confined to a prison or similar institution for a period of at least two weeks.
5. You were living separate and apart from your spouse or common-law partner at the end of the year and for a period of at least 90 days beginning in that year due to a breakdown of your relationship, but you reconciled before March 1 of the following year. However, such a claim is valid only if your spouse or common-law partner who had the higher income paid those child care expenses and the person with the lower income is a supporting person. For more information, see Income Tax Folio S1-F3-C1, Child Care Expense Deduction.