greenmont

低收入者: 5000 左右,
高的:30,000 左右.

请指点!!

DNA

Certainly put to the one who has higher income

Nature007

Generally, these expenses can only be claimed by the spouse or common-law partner with the lower net income (even if it is zero).

There are special situations which allow you to claim child care expenses even though your earnings are higher than your spouse's, which would normally prevent you from doing so. - The lower earner attended school full-time
- The lower earner was temporarily infirm
- The lower earner was indefinitely infirm
- The lower earner was incarcerated
- You were separated in the year for at least 90 days
- The lower earner was carrying on a business (Quebec only)
- The lower earner attended school part-time

greenmont

如低收入者full-time study 只有四个月, 可让高收入报吗?

Nature007

Line 214 - Child care expenses

You or your spouse or common-law partner may have paid for someone to look after your child so one of you could earn income, go to school, or conduct research in 2005. The expenses are deductible only if, at some time in 2005, the child was under 16 or had a mental or physical infirmity. Generally, only the spouse or common-law partner with the lower net income (even if it is zero) can claim these expenses.

For more information, and to make your claim, get Form T778, Child Care Expenses Deduction for 2005. However, if you claimed child care expenses on your 2004 return, the package the CRA mailed to you should include this form.

k012

报加拿大税： 低收入者报托儿费，要填t778表， 高收入者也要填此表吗？