Child care

[peihowards]

There seems to be a glitch in the program and it keeps allowing the spouse with the higher income to claim the child care expenses. I deleted the file and started all over again and it did it again. It also now thinks that I did not pay which I did and do not want to have pay again. Please help how do I fix this? The deadline for filing is coming fast.

[Geo123]

Hello peihowards,

For the payment :

Please contact UFile Support so we rectify the payment. Please include above note.
Please open a request ticket on-line at https://www.ufile.ca/contact/contact-us

Child care higher income

If you are the person with the lower net income (including zero income), you must claim the child care expenses.
*EXCEPT*
If the person you lived with has the higher net income, they can only claim the child care expenses if you were:
in any of the situations in Part C of Form T778
enrolled in an educational program in 2023 (Part D of Form T778)
In this situation, the person with the higher net income can claim the expense, or both of you can claim part of the expense.
The person with the higher net income must calculate their claim first. Each of you must fill out a separate Form T778. Fill out parts A and B of the form, and parts C and D, as applicable.

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.

    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.
    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.
    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.
    You were confined to a prison or similar institution for a period of at least two weeks.
    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.

https://www.canada.ca/en/revenue-agency/services/tax/individuals/topics/about-your-tax-return/tax-return/completing-a-tax-return/deductions-credits-expenses/line-21400-child-care-expenses/who-claim-deduction.html#toc1