Child care expenses are amounts you or another person 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 described in Education Program
Carry on research or similar work, for which you or the other person received a grant
The child must have lived with you or the other person when the expense was incurred for the expense to qualify. If there is another person, the person with the lower net income (including zero income) must claim the child care expenses.