Line 214 - Child care expenses

Generally, you can claim expenses you or your spouse paid for someone to look after your child, so you (or your spouse) could earn income, go to school, or conduct research in 1999. The child must, at some time in 1999, have either been under 16 or had a mental or physical infirmity.

For more information, and to make your claim, get Form T778, Child Care Expenses Deduction for 1999. However, if you claimed child care expenses on your 1998 return, the package we mailed to you should include this form.

Tax Tips
You may be able to claim payments you made to a boarding school, sports school, or camp. For details, get Form T778.

If your child needs special attendant care or care in an establishment, see "Options" in the guide called Information Concerning People with Disabilities for details about different amounts you may be able to claim.

Receipts - Attach a completed Form T778, but not your receipts, to your paper return. If you are using EFILE (see page 7) show your receipts to your EFILE service provider. In either case, keep them in case we ask to see them.