If you have another child or children, you may keep them in daycare but you cannot deduct childcare expenses against maternity leave income. Childcare expenses have to be claimed by the lower income spouse, which is usually the parent on leave. So again, depending on when you took your leave and if you have employment income during the tax year, you may or may not be able to claim your childcare expenses. However, the courts have allowed taxpayers to claim child care expenses incurred during maternity leave in situations where the taxpayer could demonstrate that the expense was necessary in order to retain the services of a suitable sitter.http://www.hrbtaxtalk.ca/blog/on-maternity-leave-there-could-be-tax-complications/