# Child Card expenses not showing up in Line 214?



## rglempera (Apr 2, 2011)

Hi, I have two kids, YOBs = 2010 and 2012. In 2013, I paid $9,500 in child care for the older child, and $1,871 for the younger child. Using UFile, I entered these amounts in the returns for each dependent under Child Care, but when I calculate my return and look at the summary, neither me nor my spouse are getting any $ on line 214 Child Care Expenses. 

My wife has the lower income, so I believe she should receive the credit. Her total income in 2013 was strictly from EI and UCCB, for $19,375. Shouldn't at least some of our child care expenses show up on line 214 of her return and reduce her Net Income? The only reason I can think of getting nothing on line 214 is that my spouse didn't work in 2013 as she was on mat leave the whole year...does that mean we can't claim any child care expenses? 

Thanks, RG


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## OhGreatGuru (May 24, 2009)

rglempera said:


> ... The only reason I can think of getting nothing on line 214 is that my spouse didn't work in 2013 as she was on mat leave the whole year...does that mean we can't claim any child care expenses?
> 
> Thanks, RG


Your supposition is correct. Read Form T778 and the related Information Sheet about Child Care Expenses

_*Child care expenses*
Child care expenses are amounts you or another person (as described under "Who can claim child care expenses?") 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" on this page; or
-carry on research or similar work, for which you or the other person received a grant._

If you work your way through Part B of Form T778 you will find that the eligible deduction is the lesser of 2/3 of your spouse's *earned income* (not Net Income); your total child care expenses; or the aggregate of the maximum allowable amounts per child. So if your spouse had no earned income the allowable deduction is zero. Stay-at-home moms don't get to claim child care expenses, unless they fit into one of the education or research categories above..


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## rglempera (Apr 2, 2011)

Thanks for the response OGG. And...crap.


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