In an August 14, 2015 Technical Interpretation (2015-0580291E5, Dubis, Robert) CRA noted that costs incurred to hire a child care worker would be eligible child care expenses. Such costs include fees to an immigration lawyer and to Service Canada to obtain a labour market opinion, advertising expenses, placement agency fees, and mandatory registration fees.
For further information see VTN Monthly Tax Update Seminar, Issue No. 412