George v. The Queen, 2010 DTC 1341 [at at 4307], 2010 TCC 496 (Informal Procedure) -- summary under Subsection 63(2)

The taxpayer, who earned more than his spouse, could not deduct from income $10,000 of childcare expenses under s. 63. Woods J. at para. 8: "The appellant seeks an interpretation of section 63 which provides greater financial relief to families who care for severely disabled children. That may be desirable from a policy perspective, but it is not provided for in section 63."