# tax return 2015 questions



## jazzman (Dec 15, 2014)

Hi, 

I have a couple of questions about the upcoming tax return 2015

1) We have a 4 year old and he goes to pre-school and we pay preschool tuition every month. From January 2015 to April 2015, my wife attended college part time (830am to 11am) 4 days a week and we will have a T2202A from the college. My wife's classes were at the same time as my son's pre-school. Can I claim pre-school tuition (for only those 4 months) as childcare expense? 

2) Can we still claim $2,255 on line 366/367 of Schedule 1 for each child we are NOT claiming family caregiver amount for? or is that something that has been removed because of improved UCCB and CCTB?

Thank you


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## makemerich (Oct 1, 2015)

1) http://www.cra-arc.gc.ca/E/pbg/tf/t778/t778-14e.pdf

Short answer - sounds like you will get the credit. The question is how much. Did your wife have employment income for 2015? CRA will calculate the credit based on the spouse with the lower income. They also consider tuition in this calculation as well, although tuition for 4 months of part time may not be enough to utilize the full credit. The purpose of this rule is to give the credit to only those who require to take their child to childcare (because they work/go to school and cannot afford to take the time off.)

2) http://www.taxtips.ca/filing/childamounttaxcredit.htm

No amount for children in 2015 (line 367.)


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## jazzman (Dec 15, 2014)

Thanks for your response

My wife had 0 employment income, but she will show $1960 as income from UCCB payments we received.

Thanks


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## Plugging Along (Jan 3, 2011)

Preschool tuition cannot be used as childcare unless there is a seperate fee for childcare or at least a seperate receipt.

Childcare is also claimed with the lowest income earner. 

You will not be able to use the preschool tuition for any credit or deduction.


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## carverman (Nov 8, 2010)

Plugging Along said:


> Preschool tuition cannot be used as childcare *unless there is a separate fee for childcare or at least a separate receipt*.
> 
> Childcare is also claimed with the lowest income earner.
> You will not be able to use the preschool tuition for any credit or deduction.


If the the OP talking about their other children NOT attending preschool, that would be the case,because there is no receipt from the preschool, that these other children attended.
http://www.cra-arc.gc.ca/E/pbg/tf/t778/t778-14e.pdf



> *What payments can you claim?*
> 
> You can claim payments for child care expenses made to:
> • caregivers providing child care services;
> ...


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