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@Manitoba

要知道楼主是否可以claim child care， 要读“Line 214 - Who can claim child care expenses?”实际上，谁可以claim多数只和收入有关。收入低的claim。

tzm_oasis(绿洲)
本文发表在 rolia.net 枫下论坛Line 214 - Who can claim child care expenses?
If you are the only person supporting the child, you can claim child care expenses you incurred while the eligible child was living with you.

However, there may have been another person who lived with you at any time in 2012 and at any time during the first 60 days of 2013 who was:

the eligible child's parent;
your spouse or common-law partner, if you are the father or the mother of the eligible child; or
an individual claiming an amount for the eligible child on line 305, 306, 315, or 367 of their Schedule 1.
If there is another person, the person with the lower net income (including zero income) must claim the child care expenses unless one of the situations in Part C or in Part D of the Form T778, Child Care Expenses Deduction, applies.

If there is another person, and one of the situations in Part C or in Part D applies, the child care expenses can be claimed by the person with the higher net income, or in part by both the person with the higher net income and the person with the lower net income. In any such situation, the person with the higher net income must calculate the claim first.

If there is another person and you have equal net incomes, you have to agree on which one of you will claim the expenses.

If you got married or became a common-law partner in 2012, you and your spouse or common-law partner have to consider your net incomes for the whole year. Include child care expenses you both paid for the whole year.更多精彩文章及讨论，请光临枫下论坛 rolia.net
(#8518246@0)
Last Updated: 2013-12-17
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Replies, comments and Discussions:

  • 枫下家园 / 钱财税务 / 问一下，有孩子的家庭，每年每个孩子7000元child care fee的抵税额，如果妈妈在休产假的话，还可以claim吗？如果只有半年是在产假呢？谢谢 -idle_rolia(idle_rolia); 2013-12-16 (#8515822@0)
    • 收据没有吗？如没有怎么claim? -giss(rr); 2013-12-16 (#8515856@0)
    • 修產假的那幾個月，應該是不能claim的，但是daycare的收據一般都是一年一張收據，沒有具體到月份，所以只要你一年里有上班，有earned income，還是可以claim的。 -newtoronto(一家四口); 2013-12-16 (#8515865@0)
    • 到CRA的网站看了一下，没看到说休产假就不能claim child care expenses的条文，我觉得是可以claim的。 -miamia_rla(理智与情感); 2013-12-16 (#8516172@0)
    • childcare可以用于给父母中收入低的一方减税。如果母亲休产假，应该母亲收入低，所以可以给母亲减税，但不可以给父亲减税。如果母亲上学， -tzm_oasis(绿洲); 2013-12-16 {47} (#8517263@0)
      childcare按上学时间在一年中占的比例给父亲减税。
    • 可能不行，我查了下税务局网站，Child Care expense 要符合一定条件才能Claim。其中第一条是earn income from employment;，休产假的收入不知道算不算employment 的收入，你要问一下会计师。 -jedi_xie(Jedi); 2013-12-16 {644} (#8517326@0)
      Child care expenses are amounts you or another person paid to have someone look after an eligible child so that you or the other person could:

      earn income from employment;
      carry on a business either alone or as an active partner;
      attend school under the conditions identified under Educational program; or
      carry on research or similar work, for which you or the other person received a grant.
      The child must have lived with you or the other person when the expense was incurred for the expense to qualify. Usually, you can only deduct payments for services provided in Canada by a Canadian resident. Read Other situations for exceptions.
      • 应该可以claim。注意“you or the other person". the other person 可以是她老公。但楼主没有详细说明他们家的收入情况，所以也不能完全确定。 -tzm_oasis(绿洲); 2013-12-16 (#8517350@0)
        • 但我理解claim under the other person的前提是LZ不能照顾小孩，比如去全职学习,做生意等，自己没收入又不能照顾小孩，所以就可以Claim under the other person，LZ休产假中，应该属于能够全职照顾小孩的。 -jedi_xie(Jedi); 2013-12-17 (#8517588@0)
          • 楼主休产假照顾婴儿，那其他的孩子就要请人照顾了，所以其他孩子的daycare是可以claim的。不过楼主已经不说话了，可能已经自己有主意了。 -tzm_oasis(绿洲); 2013-12-17 (#8518200@0)
        • 应该不能claim,必须夫妻双方都工作或学习等, 不能全职照顾小孩, 产假是能够全职照顾小孩的。但楼上一家四口说的有理 -littlesquirrel(小松鼠); 2013-12-17 (#8517718@0)
          • 楼主可能一年中既工作又休产假，这样就可以claim了。 -tzm_oasis(绿洲); 2013-12-17 (#8518207@0)
      • 要知道楼主是否可以claim child care， 要读“Line 214 - Who can claim child care expenses?”实际上，谁可以claim多数只和收入有关。收入低的claim。 -tzm_oasis(绿洲); 2013-12-17 {1513} (#8518246@0)
        本文发表在 rolia.net 枫下论坛Line 214 - Who can claim child care expenses?
        If you are the only person supporting the child, you can claim child care expenses you incurred while the eligible child was living with you.

        However, there may have been another person who lived with you at any time in 2012 and at any time during the first 60 days of 2013 who was:

        the eligible child's parent;
        your spouse or common-law partner, if you are the father or the mother of the eligible child; or
        an individual claiming an amount for the eligible child on line 305, 306, 315, or 367 of their Schedule 1.
        If there is another person, the person with the lower net income (including zero income) must claim the child care expenses unless one of the situations in Part C or in Part D of the Form T778, Child Care Expenses Deduction, applies.

        If there is another person, and one of the situations in Part C or in Part D applies, the child care expenses can be claimed by the person with the higher net income, or in part by both the person with the higher net income and the person with the lower net income. In any such situation, the person with the higher net income must calculate the claim first.

        If there is another person and you have equal net incomes, you have to agree on which one of you will claim the expenses.

        If you got married or became a common-law partner in 2012, you and your spouse or common-law partner have to consider your net incomes for the whole year. Include child care expenses you both paid for the whole year.更多精彩文章及讨论，请光临枫下论坛 rolia.net
    • 可以的，和产假长短没关系，但当你填表T778时，你会发现最终能抵扣的部分会受到低收入一方Earned Income ２／３的限制 （如果没有读书等特殊情况）。 -caohe(bunny); 2013-12-17 (#8518158@0)

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