In connection with finding that child care expenses incurred in the year, in the context of the correspondent living separate and apart from the correspondent’s spouse but their living under the same roof with their children, will be deductible by the parent who paid the child care expenses, provided that all the conditions for claiming the deduction are satisfied, CRA stated:
[T]here does not appear to be a "supporting person" … in the situation you have presented to us, since even if you lived in the same household as your spouse, you likely did not "reside with" her at any time during the first 60 days of 2010 … .
In this case, child care expenses may be deducted under subsection 63(1) by the paying parent for child care expenses incurred by him or her in the year of separation, provided all other conditions for claiming the deduction are satisfied.