Eligible child

You may be entitled to the tax credit for child-care expenses if the expenses were paid for a child who met one of the requirements below at some time in the taxation year:

• The child was born after December 31, 1988.
• The child (regardless of his or her age) had an infirmity and was you or your spouse's dependant.

This person may be

• your or your spouse's child; or
• a child who was your or your spouse's dependant and whose income for the year did not exceed $6,365. The child's income is the amount on line 275 of his or her return (or the amount that would have been entered on line 275 if the child had filed a return).