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2017-12-14 to present
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the amount determined by the formula A × C where A is the total of all amounts each of which is the periodic child care expense amount in respect of an eligible child of the taxpayer for the year, and B[Repealed, 2001, c. 17, s. 42] C is the total of the number of weeks in the year during which the child care expenses were incurred and throughout which the supporting person was a student in attendance at a designated educational institution or a secondary school and enrolled in a program of the institution or school of not less than 3 consecutive weeks duration that provides that each student in the program spend not less than 10 hours per week on courses or work in the program, a person certified in writing by a medical doctor or a nurse practitioner to be a person who was incapable of caring for children because of the person’s mental or physical infirmity and confinement throughout a period of not less than 2 weeks in the year to bed, to a wheelchair or as a patient in a hospital, an asylum or other similar institution, or was in the year, and is likely to be for a long, continuous and indefinite period, incapable of caring for children, because of the person’s mental or physical infirmity, a person confined to a prison or similar institution throughout a period of not less than 2 weeks in the year, or a person who, because of a breakdown of the person’s marriage or common-law partnership, was living separate and apart from the taxpayer at the end of the year and for a period of at least 90 days that began in the year, and the number of months in the year (other than a month that includes all or part of a week included in the number of weeks referred to in subparagraph (i)), each of which is a month during which the child care expenses were incurred and the supporting person was a student in attendance at a designated educational institution or a secondary school and enrolled in a program of the institution or school that is not less than 3 consecutive weeks duration and that provides that each student in the program spend not less than 12 hours in the month on courses in the program.
Full text
the amount determined by the formula A × C where A is the total of all amounts each of which is the periodic child care expense amount in respect of an eligible child of the taxpayer for the year, and B[Repealed, 2001, c. 17, s. 42] C is the total of the number of weeks in the year during which the child care expenses were incurred and throughout which the supporting person was a student in attendance at a designated educational institution or a secondary school and enrolled in a program of the institution or school of not less than 3 consecutive weeks duration that provides that each student in the program spend not less than 10 hours per week on courses or work in the program, a person certified in writing by a medical doctor or a nurse practitioner to be a person who was incapable of caring for children because of the person’s mental or physical infirmity and confinement throughout a period of not less than 2 weeks in the year to bed, to a wheelchair or as a patient in a hospital, an asylum or other similar institution, or was in the year, and is likely to be for a long, continuous and indefinite period, incapable of caring for children, because of the person’s mental or physical infirmity, a person confined to a prison or similar institution throughout a period of not less than 2 weeks in the year, or a person who, because of a breakdown of the person’s marriage or common-law partnership, was living separate and apart from the taxpayer at the end of the year and for a period of at least 90 days that began in the year, and the number of months in the year (other than a month that includes all or part of a week included in the number of weeks referred to in subparagraph (i)), each of which is a month during which the child care expenses were incurred and the supporting person was a student in attendance at a designated educational institution or a secondary school and enrolled in a program of the institution or school that is not less than 3 consecutive weeks duration and that provides that each student in the program spend not less than 12 hours in the month on courses in the program.
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2015-06-23 to 2017-12-14
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the amount determined by the formula A × C where A is the total of all amounts each of which is the periodic child care expense amount in respect of an eligible child of the taxpayer for the year, and B[Repealed, 2001, c. 17, s. 42(4)]42] C is the total of the number of weeks in the year during which the child care expenses were incurred and throughout which the supporting person was a student in attendance at a designated educational institution or a secondary school and enrolled in a program of the institution or school of not less than 3 consecutive weeks duration that provides that each student in the program spend not less than 10 hours per week on courses or work in the program, a person certified in writing by a medical doctor to be a person who was incapable of caring for children because of the person’s mental or physical infirmity and confinement throughout a period of not less than 2 weeks in the year to bed, to a wheelchair or as a patient in a hospital, an asylum or other similar institution, or was in the year, and is likely to be for a long, continuous and indefinite period, incapable of caring for children, because of the person’s mental or physical infirmity, a person confined to a prison or similar institution throughout a period of not less than 2 weeks in the year, or a person who, because of a breakdown of the person’s marriage or common-law partnership, was living separate and apart from the taxpayer at the end of the year and for a period of at least 90 days that began in the year, and the number of months in the year (other than a month that includes all or part of a week included in the number of weeks referred to in subparagraph (i)), each of which is a month during which the child care expenses were incurred and the supporting person was a student in attendance at a designated educational institution or a secondary school and enrolled in a program of the institution or school that is not less than 3 consecutive weeks duration and that provides that each student in the program spend not less than 12 hours in the month on courses in the program.
Full text
the amount determined by the formula A × C where A is the total of all amounts each of which is the periodic child care expense amount in respect of an eligible child of the taxpayer for the year, and B[Repealed, 2001, c. 17, s. 42] C is the total of the number of weeks in the year during which the child care expenses were incurred and throughout which the supporting person was a student in attendance at a designated educational institution or a secondary school and enrolled in a program of the institution or school of not less than 3 consecutive weeks duration that provides that each student in the program spend not less than 10 hours per week on courses or work in the program, a person certified in writing by a medical doctor to be a person who was incapable of caring for children because of the person’s mental or physical infirmity and confinement throughout a period of not less than 2 weeks in the year to bed, to a wheelchair or as a patient in a hospital, an asylum or other similar institution, or was in the year, and is likely to be for a long, continuous and indefinite period, incapable of caring for children, because of the person’s mental or physical infirmity, a person confined to a prison or similar institution throughout a period of not less than 2 weeks in the year, or a person who, because of a breakdown of the person’s marriage or common-law partnership, was living separate and apart from the taxpayer at the end of the year and for a period of at least 90 days that began in the year, and the number of months in the year (other than a month that includes all or part of a week included in the number of weeks referred to in subparagraph (i)), each of which is a month during which the child care expenses were incurred and the supporting person was a student in attendance at a designated educational institution or a secondary school and enrolled in a program of the institution or school that is not less than 3 consecutive weeks duration and that provides that each student in the program spend not less than 12 hours in the month on courses in the program.
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2013-06-26 to 2015-06-23
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the amount determined by the formula A × C where A is the total of all amounts each of which is the periodic child care expense amount in respect of an eligible child of the taxpayer for the year, and B[Repealed, 2001, c. 17, s. 42(4)] C is the total of the number of weeks in the year during which the child care expenses were incurred and throughout which the supporting person was a student in attendance at a designated educational institution or a secondary school and enrolled in a program of the institution or school of not less than 3 consecutive weeks duration that provides that each student in the program spend not less than 10 hours per week on courses or work in the program, a person certified in writing by a medical doctor to be a person who was incapable of caring for children because of the person’s mental or physical infirmity and confinement throughout a period of not less than 2 weeks in the year to bed, to a wheelchair or as a patient in a hospital, an asylum or other similar institution, or was in the year, and is likely to be for a long, continuous and indefinite period, incapable of caring for children, because of the person’s mental or physical infirmity, a person confined to a prison or similar institution throughout a period of not less than 2 weeks in the year, or a person who, because of a breakdown of the person’s marriage or common-law partnership, was living separate and apart from the taxpayer at the end of the year and for a period of at least 90 days that began in the year, and the number of months in the year (other than a month that includes all or part of a week included in the number of weeks referred to in subparagraph (i)), each of which is a month during which the child care expenses were incurred and the supporting person was a student in attendance at a designated educational institution or a secondary school and enrolled in a program of the institution or school that is not less than 3 consecutive weeks duration and that provides that each student in the program spend not less than 12 hours in the month on courses in the program.
Full text
the amount determined by the formula A × C where A is the total of all amounts each of which is the periodic child care expense amount in respect of an eligible child of the taxpayer for the year, and B[Repealed, 2001, c. 17, s. 42(4)] C is the total of the number of weeks in the year during which the child care expenses were incurred and throughout which the supporting person was a student in attendance at a designated educational institution or a secondary school and enrolled in a program of the institution or school of not less than 3 consecutive weeks duration that provides that each student in the program spend not less than 10 hours per week on courses or work in the program, a person certified in writing by a medical doctor to be a person who was incapable of caring for children because of the person’s mental or physical infirmity and confinement throughout a period of not less than 2 weeks in the year to bed, to a wheelchair or as a patient in a hospital, an asylum or other similar institution, or was in the year, and is likely to be for a long, continuous and indefinite period, incapable of caring for children, because of the person’s mental or physical infirmity, a person confined to a prison or similar institution throughout a period of not less than 2 weeks in the year, or a person who, because of a breakdown of the person’s marriage or common-law partnership, was living separate and apart from the taxpayer at the end of the year and for a period of at least 90 days that began in the year, and the number of months in the year (other than a month that includes all or part of a week included in the number of weeks referred to in subparagraph (i)), each of which is a month during which the child care expenses were incurred and the supporting person was a student in attendance at a designated educational institution or a secondary school and enrolled in a program of the institution or school that is not less than 3 consecutive weeks duration and that provides that each student in the program spend not less than 12 hours in the month on courses in the program.
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2004-08-31 to 2013-06-26
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Source
the amount determined by the formula A × C where A is the total of all amounts each of which is the periodic child care expense amount in respect of an eligible child of the taxpayer for the year, and B[Repealed, 2001, c. 17, s. 42(4)] C is the total of the number of weeks in the year during which the child care expenses were incurred and throughout which the supporting person was a student in attendance at a designated educational institution or a secondary school and enrolled in a program of the institution or school of not less than 3 consecutive weeks duration that provides that each student in the program spend not less than 10 hours per week on courses or work in the program, a person certified by a medical doctor to be a person who was incapable of caring for children because of the person’s mental or physical infirmity and confinement throughout a period of not less than 2 weeks in the year to bed, to a wheelchair or as a patient in a hospital, an asylum or other similar institution, or was in the year, and is likely to be for a long, continuous and indefinite period, incapable of caring for children, because of the person’s mental or physical infirmity, a person confined to a prison or similar institution throughout a period of not less than 2 weeks in the year, or a person who, because of a breakdown of the person’s marriage or common-law partnership, was living separate and apart from the taxpayer at the end of the year and for a period of at least 90 days that began in the year, and the number of months in the year (other than a month that includes all or part of a week included in the number of weeks referred to in subparagraph (i)), each of which is a month during which the child care expenses were incurred and the supporting person was a student in attendance at a designated educational institution or a secondary school and enrolled in a program of the institution or school that is not less than 3 consecutive weeks duration and that provides that each student in the program spend not less than 12 hours in the month on courses in the program.