Your answer to this question helps determine which person can claim child care expenses when there’s been a breakdown in a relationship.
If 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 living with the child can claim these expenses. If you had shared custody during this time, both parents can claim a deduction for the child care expenses paid while the child lived with each parent.
If you and your spouse or common-law partner got back together before March 1, 2018, 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)