Why’s this question important? Your answer helps us determine which person can claim child care expenses when there’s been a breakdown in a relationship. Depending on when the separation occurred and its duration, a number of things can happen. If for example, you and your spouse or common-law partner were separated on December 31 and remained apart for the first 60 days of the following year, neither of you are considered to be supporting persons where child care expenses are concerned. This means that only the person that’s living with the child can claim these expenses.
In the event there’s no supporting person and the eligible child lived with both you and your spouse throughout the year (as would be the case if the two of you shared custody), you’d both be able claim a deduction for child care expenses you paid while the child lived with you.
For couples who got back together before March 2, 2017, the person with the higher net income can claim child care expenses based on the number of weeks of separation.
Where can I learn more?
- Updating your marital status (CRA website)