Income Tax Act — I-3.3 63
Child care expenses 63 (1) Subject to subsection 63(2), where a prescribed form containing prescribed information is filed with a taxpayer’s return of income (other than a return filed under subsection 70(2) or 104(23), paragraph 128(2)(e) or subsection 150(4)) under this Part for a taxation year, there may be deducted in computing the taxpayer’s income for the year such amount as the taxpayer claims not exceeding the total of all amounts each of which is an amount paid, as or on account of child care expenses incurred for services rendered in the year in respect of an eligible child of the taxpayer, (a) by the taxpayer, where the taxpayer is described in subsection (2) and the supporting person of the child for the year is a person described in clause (i)(D) of the description of C in the formula in that subsection, or (b) by the taxpayer or a supporting person of the child for the year, in any other case, to the extent that (c) the amount is not included in computing the amount deductible under this subsection by an individual (other than the taxpayer), and (d) the amount is not an amount (other than an amount that is included in computing a taxpayer’s income and that is not deductible in computing the taxpayer’s taxable income) in respect of which any taxpayer is or was entitled to a reimbursement or any other form of assistance, and the payment of which is proven by filing with the Minister one or more receipts each of which was issued by the payee and contains, where the payee is an individual, that individual’s Social Insurance Number, but not exceeding the amount, if any, by which (e) the lesser of (i) 2/3 of the taxpayer’s earned income for the year, and (ii) the total of all amounts each of which is the annual child care expense amount in respect of an eligible child of the taxpayer for the year exceeds (f) the total of all amounts each of which is an amount that is deducted, in respect of the taxpayer’s eligible children for the year, under this section in computing the income for the year of an individual (other than the taxpayer) to whom subsection 63(2) applies for the year. Income exceeding income of supporting person (2) Where the income for a taxation year of a taxpayer who has an eligible child for the year exceeds the income for that year of a supporting person of that child (on the assumption that both incomes are computed without reference to this section and paragraphs 60(v.1) and 60(w), the amount that may be deducted by the taxpayer under subsection 63(1) for the year as or on account of child care expenses shall not exceed the lesser of (a) the amount that would, but for this subsection, be deductible by the taxpayer for the year under subsection 63(1), and (b) the amount determined by the formula A × C where A is the total of all amounts each of which is the periodic child care expense amount in respect of an eligible child of the taxpayer for the year, and B [Repealed, 2001, c. 17, s. 42] C is the total of (i) the number of weeks in the year during which the child care expenses were incurred and throughout which the supporting person was (A) a student in attendance at a designated educational institution or a secondary school and enrolled in a program of the institution or school of not less than 3 consecutive weeks duration that provides that each student in the program spend not less than 10 hours per week on courses or work in the program, (B) a person certified in writing by a medical doctor or a nurse practitioner to be a person who (I) was incapable of caring for children because of the person’s mental or physical infirmity and confinement throughout a period of not less than 2 weeks in the year to bed, to a wheelchair or as a patient in a hospital, an asylum or other similar institution, or (II) was in the year, and is likely to be for a long, continuous and indefinite period, incapable of caring for children, because of the person’s mental or physical infirmity, (C) a person confined to a pris