Eligible child (for the purposes of the tax credit for childcare expenses)
A child born after December 31, 2002, or a child (regardless of his or her age) who had an infirmity and was your or your spouse's dependant in 2019.
Note
An eligible child can be:
- your or your spouse's child; or
- a child who was your or your spouse's dependant and whose income for the year was not more than $10,482. The child's income is the amount on line 275 of his or her return (or the amount that the child would have entered on line 275 had he or she filed a return).