http://www.cra-arc.gc.ca/tx/ndvdls/tpcs/ncm-tx/rtrn/cmpltng/ddctns/lns206-236/214/pymnts-eng.html
When the child care services are provided by an individual, the individual cannot be:
•the child's father or mother;
•another person;
•a person for whom you or another person claimed an amount on line 305, 306, 315, or 367 of Schedule 1; or
•a person under 18 years of age who is related to you.
A person is related to you if he or she is connected to you by a blood relationship, marriage or common-law partnership, or adoption. For example, your brother, sister, brother-in-law, sister-in-law, and your or your spouse's or common-law partner's child are related to you. However, your niece, nephew, aunt, and uncle are not.
When the child care services are provided by an individual, the individual cannot be:
•the child's father or mother;
•another person;
•a person for whom you or another person claimed an amount on line 305, 306, 315, or 367 of Schedule 1; or
•a person under 18 years of age who is related to you.
A person is related to you if he or she is connected to you by a blood relationship, marriage or common-law partnership, or adoption. For example, your brother, sister, brother-in-law, sister-in-law, and your or your spouse's or common-law partner's child are related to you. However, your niece, nephew, aunt, and uncle are not.