As of the 2007 taxation year, qualified child-care expenses will generally include all child-care expenses incurred by the household for the year, up to the annual limit on recognized child-care expenses. These expenses are no longer limited by the individual's income or that of the supporting person of the child.

In addition, qualified child-care expenses no longer have to be split between the individual and the individual's eligible spouse for the year. However, if the individual and the individual's eligible spouse for the year are both entitled to the tax credit, they must split it between them in accordance with existing rules.

The annual limit on qualified child-care expenses and the rates of the tax credit remain unchanged.