Income Tax Act — I-3.3 63
he taxpayer and the supporting person were students who would be described in paragraph (2.2)(a) if that paragraph were read without reference to subparagraph (ii), and (B) the number of months in the year (other than a month that includes all or part of a week included in the number of weeks referred to in clause (A)), in which both the taxpayer and the supporting person were students described in paragraph (2.2)(a), and (ii) in any other case, (A) the number of weeks, in the year, in which the taxpayer was a student who would be described in paragraph (2.2)(a) if that paragraph were read without reference to subparagraph (ii), and (B) the number of months in the year (other than a month that includes all or part of a week included in the number of weeks referred to in clause (A)), in which the taxpayer was a student described in paragraph (2.2)(a), (d) the amount by which the total calculated under subparagraph 63(1)(e)(ii) in respect of eligible children of the taxpayer for the year exceeds the amount that is deductible under subsection 63(1) in computing the taxpayer’s income for the year, and (e) where there is a supporting person of an eligible child of the taxpayer for the year, the amount by which the amount calculated under paragraph 63(2)(b) for the year in respect of the taxpayer exceeds 2/3 of the taxpayer’s earned income for the year. Definitions (3) In this section, annual child care expense amount , in respect of an eligible child of a taxpayer for a taxation year, means (a) $11,000, if the child is a person in respect of whom an amount may be deducted under section 118.3 in computing a taxpayer’s tax payable under this Part for the year, and (b) if the child is not a person referred to in paragraph (a), (i) $8,000, if the child is under 7 years of age at the end of the year, and (ii) $5,000, in any other case; ( montant annuel de frais de garde d’enfants ) 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, (ii) to carry on a business either alone or as a partner actively engaged in the business, (iii) [Repealed, 1996, c. 23, s. 173] (iv) to carry on research or any similar work in respect of which the taxpayer or supporting person received a grant, or (v) to attend a designated educational institution or a secondary school, where the taxpayer is enrolled in a program of the institution or school of not less than three consecutive weeks duration that provides that each student in the program spend not less than (A) 10 hours per week on courses or work in the program, or (B) 12 hours per month on courses in the program, and (b) by a resident of Canada other than a person (i) who is the father or the mother of the child, (ii) who is a supporting person of the child or is under 18 years of age and related to the taxpayer, or (iii) in respect of whom an amount is deducted under section 118 in computing the tax payable under this Part for the year by the taxpayer or by a supporting person of the child, except that (c) any such expenses paid in the year for a child’s attendance at a boarding school or camp to the extent that the total of those expenses exceeds the product obtained when the periodic child care expense amount in respect of the child for the year is multiplied by the number of weeks in the year during which the child attended the school or camp, and (d) for greater certainty, 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