We have a client with 2 children - one is 2 the other 2 months - and a child care receipt for the older child for $9400. Profile allows $9400 but should we override and only claim $7000?


ProFile is calculating maximum allowable based on two "eligible children", in this case maximum allowable is $14,000 i.e. $7,000 X 2, taxpayer paid 9400, less than maximum allowable

Section 63(3) of the ITA defines an "eligible child" and there is no reference to actually having paid child care expenses on behalf of that child in order to be considered an "eligible child".  In fact, T778 Part A is clear that you should list all your eligible children, "even if you did not pay child care expenses for all of them". 

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