13 October 2009 External T.I. 2009-0342091E5 F - Revenu d'emploi exonéré par Conv.- frais de garde -- summary under Subsection 63(2)

The wife of a couple, both of whom were Canadian residents, was a French national who received a salary that was exempt under Art. XIX, para. 1 of the Convention with France. CRA indicated that, with her net income being lower than his, he could not claim child care expenses as “only the spouse or common-law partner with the lowest net worldwide income (including nil income) can generally deduct these expenses.”