The T778 Child Care Expenses Deduction form is where you’ll claim your child care expense deduction. Child care expenses should be claimed by the parent with the lower net income. However, the higher-income person may make the claim if the lower-income person is attending school, in prison or incapacitated for medical reasons. If you’re separated and share custody, then you can each claim child care costs.
Expenses deducted include daycare centres, nurseries, certain individual child care services, camps, sports schools and boarding/private school costs relating to child care services. Child care expenses can be claimed for children under 16, unless your child qualifies for the disability tax credit, in which case there is no age limit.