Child Care Expenses

Tax Topics
1

A father is separated from his common-law partner and has joint custody of his child.
He pays 2/3 of daycare expenses

He sees his child Wednesday evenings & alternate weekends. During this time the child is never at daycare.

Is he able to claim the 2/3 of the child care expenses he paid or just the Wednesday?

I have read You’re allowed to claim childcare expenses for the days that you have custody of your children, so it’s easier to keep childcare expenses separate where possible. Let’s say you’re paying all the childcare expenses, but only have the children three days a week, you wouldn’t be able to claim any costs of the other two days.

2

"He sees his child Wednesday evenings & alternate weekends. During this time the child is never at daycare.
Is he able to claim the 2/3 of the child care expenses he paid or just the Wednesday?"
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I would strongly advise against assisting or abetting a taxpayer to make false claims for deductions.
None of the expenses you describe are eligible child care expenses pursuant to S63(3) of the ITA.
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See also general guide
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/line-21400-what-child-care-expenses.html

1 Like
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Thanks for the timily response @joe.justjoe1

The mother was at work earning an income while the child was in daycare**

1. CRA link

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 do one of the following

  • earn income from employment -mother was at work earning income while the child was in day care

2. S63(3)

S63(3)(a)(i)
child care expense means an expense incurred in a taxation year for the purpose of providing in Canada, for an eligible child of a taxpayer, child care services including baby sitting services, day nursery services or services provided at a boarding school or camp if the services were provided

  • (a) to enable the taxpayer, or the supporting person of the child for the year, who resided with the child at the time the expense was incurred,
    • (i) to perform the duties of an office or employment,

To clarify, you’re stating that in this scenario the father would only incur eligible child care expenses when the child is in his custody (every Wednesday evening and alternate weekends), placed in daycare, so he may earn income or he can claim these childcare expenses as long as his ex is at work earning income while the child is at daycare?

5

@NiceGuy
I think you have to look at the definition of “eligible child” (which I am not doing right now). I’m guessing that means the father can’t consider the child an “eligible child” except for the Wednesday evenings and alternate weekends. He might be paying for day care, but if that occurs when he doesn’t have custody of the child, it’s not a tax deductible expense for him. Perhaps the mother can claim the day care expenses, but not sure about that either if she didn’t pay for it.

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Thank you @joe.justjoe1 @Nezzer for your responses - I really appreciate it.
Have a great day!