If by incorporation (shares income) you mean that she is an owner or part owner of the company and instead of receiving a pay she receives part of the profits for the business she works in and partially or wholly owns, or is employed on commission basis, then yes, they can claim child care expenses. They can also claim child care expenses if they where looking for work, taking courses in an educational institute or are in some way incapacitated.
Just a note if the situation I described applies the company should have prepared a T4A or similar...
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