How to find Child Care Claim Exceptions

Review T778 http://www.cra-arc.gc.ca/E/pbg/tf/t778/README.html

and Line 214 Child care expenses rules carefully!

http://www.cra-arc.gc.ca/tx/ndvdls/tpcs/ncm-tx/rtrn/cmpltng/ddctns/lns206-236/214/menu-eng.html

Interpretation Bulletin IT495R3 goes into even more technical detail

http://www.cra-arc.gc.ca/E/pub/tp/it495r3/README.html

Here's an example.  Mom has post-partum and can't work or care for the children while dad works. Dad pays for child care and mom doesn't earn any employment income.  Usually dad would not be able to claim the child care.  A letter from a doctor or psychologist or psychiatrist that establishes mom's infirmity would mean that dad could claim the child care expenses.