In general, you can claim payments made to a nursery school, day-care centre, day home, day camp, day sports school, or an individual who cares for your child. You can also claim payments to a boarding school or camp, but only for the part of the fees that relate to child care (as opposed to education).
The child must have lived with you or the other person when the expense was incurred for the expense to qualify. Usually, you can only deduct payments for services provided in Canada by a Canadian resident.
The most common reason child care expenses don't show is that you haven't entered your spouse's income information yet. Child care expenses must be claimed by the lower income spouse, except in certain special circumstances. Until you enter your spouse's income information (e.g., T4 slips on a coupled return, or spouse's net income on a solo return), the program assumes that his or her income is zero and places the child care expenses on his return.
You or your spouse or common-law partner may have paid for someone to look after your child so one of you could earn income, go to school, or conduct research in 2010. The expenses are deductible only if, at some time in 2010, the child was under 16 years of age or had a mental or physical impairment. Generally, only the spouse or common-law partner with the lower net income (even if it is zero) can claim these expenses.
For more information, and to make your claim, get Form T778, Child Care Expenses Deduction for 2010. If you claimed child care expenses on your 2009 return, the tax package we mailed to you should include this form.
You may be able to claim payments you made to a boarding school, sports school, or camp. For more information, see Form T778.
If your child needs special attendant care or care in an establishment, see Guide RC4064, Medical and Disability-Related Information, for more information about different amounts you may be able to claim.