Какие расходы на детей можно списывать с налогов?

Changes to the universal child care benefit

* Benefit rises from $100 to $160 a month for each child under age 6, effective Jan. 1, 2015.

* New benefit of $60 a month for each child between ages 6 and 17, effective Jan. 1, 2015.

* Above benefits will not be reflected until the July 2015 payments, resulting in a retroactive adjustment.

* The enhanced UCCB will replace the current child tax credit as of 2015. But the UCCB changes will not replace the Canada child tax benefit (CCTB) you may currently receive.

Если у вас есть дети до 18 лет и один из супругов зарабатывает существенно больше, чем другой, то в этом году новая информация:

Only the income-splitting part of the family package is in effect for the 2014 tax year. So, it's something Canadian families need to familiarize themselves with now as they prepare to file their returns.

Here are the broad strokes of the family tax cut:

It applies only to two-parent families with at least one child under the age of 18 — so, no single parents, no families where both parents are in the same tax bracket, and no childless couples need apply.
It allows the higher-income spouse or common-law partner to effectively transfer up to $50,000 of taxable income to their lower-income partner.
The amount of tax that could be saved by this transfer becomes a non-refundable tax credit that can be claimed by either spouse.
The credit is capped at $2,000.

http://www.cbc.ca/news/business/taxes/8-things-you-need-to-know-before-claiming-new-family-tax-cut-1.2956890