Income Tax Act — I-3.3 63
y, any expenses described in subsection 118.2(2) and any other expenses that are paid for medical or hospital care, clothing, transportation or education or for board and lodging, except as otherwise expressly provided in this definition, are not child care expenses; ( frais de garde d’enfants ) earned income of a taxpayer means the total of (a) all salaries, wages and other remuneration, including gratuities, received by the taxpayer in respect of in the course of, or because of, offices and employments, (b) all amounts that are included, or that would, but for paragraph 81(1)(a) or subsection 81(4), be included, because of section 6 or 7 or paragraph 56(1) (n), (n.1), (o) or (r), in computing the taxpayer’s income, (c) all the taxpayer’s incomes or the amounts that would, but for paragraph 81(1)(a), be the taxpayer’s incomes from all businesses carried on either alone or as a partner actively engaged in the business, and (d) all amounts received by the taxpayer as, on account of, in lieu of payment of or in satisfaction of, a disability pension under the Canada Pension Plan or a provincial pension plan as defined in section 3 of that Act; ( revenu gagné ) eligible child of a taxpayer for a taxation year means (a) a child of the taxpayer or of the taxpayer’s spouse or common-law partner, or (b) a child dependent on the taxpayer or the taxpayer’s spouse or common-law partner for support and whose income for the year does not exceed the amount determined for F in subsection 118(1.1) for the year if at any time during the year, the child (c) is under 16 years of age, or (d) is dependent on the taxpayer or on the taxpayer’s spouse or common-law partner and has a mental or physical infirmity; ( enfant admissible ) periodic child care expense amount , in respect of an eligible child of a taxpayer for a taxation year, means 1/40 of the annual child care expense amount in respect of the child for the year; ( montant périodique de frais de garde d’enfants ) supporting person of an eligible child of a taxpayer for a taxation year means a person, other than the taxpayer, who is (a) a parent of the child, (b) the taxpayer’s spouse or common-law partner, or (c) an individual who deducted an amount under section 118 for the year in respect of the child if the parent, spouse or common-law partner or individual, as the case may be, resided with the taxpayer at any time during the year and at any time within 60 days after the end of the year. ( personne assumant les frais d’entretien ) COVID-19 – child care expenses (3.1) For the purpose of applying this section in respect of a taxpayer for the 2020 or 2021 taxation year, (a) the definition child care expense in subsection (3) is to be read without reference to its paragraph (a) if at any time in the year the taxpayer was entitled to an amount referred to in subparagraph 56(1)(a)(iv) or (vii) or paragraph 56(1)(r), in respect of the year; and (b) paragraph (b) of the definition earned income in subsection (3) is to be read as follows: (b) all amounts that are included, or that would, but for paragraph 81(1)(a) or subsection 81(4), be included, because of section 6 or 7, subparagraph 56(1)(a)(iv) or (vii) or paragraph 56(1)(n), (n.1), (o) or (r), in computing the taxpayer’s income, Commuter’s child care expense (4) Where in a taxation year a person resides in Canada near the boundary between Canada and the United States and while so resident incurs expenses for child care services that would be child care expenses if (a) the definition child care expense in subsection 248(1) were read without reference to the words “in Canada”, and (b) the reference in paragraph (b) of the definition child care expense in subsection 248(1) to “resident of Canada” were read as “person”, those expenses (other than expenses paid for a child’s attendance at a boarding school or camp outside Canada) shall be deemed to be child care expenses for the purpose of this section if the child care services are provided at