Child care expenses are amounts you or another person paid to have someone look after an eligible child so that you or the other person could:
- earn income from employment;
- carry on a business either alone or as an active partner;
- attend school under the conditions described in Educational program; or
- carry on research or similar work, for which you or the other person received a grant.
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.
For more information, go to http://www.cra-arc.gc.ca/tx/ndvdls/tpcs/ncm-tx/rtrn/cmpltng/ddctns/lns206-236/214/menu-eng.html.