The expenses give rise to a tax credit, not a tax deduction. The amount of the credit will depend on your income.
The tax credit is non-refundable, so it can only be used to reduce your tax to zero.
There is a time limit on expenses -- they cannot be carried forward. Normally, it makes most sense to have the lower-income person claim the expense. You can split the expenses across two returns (or combine them on one return).
If you want to model the impact on your taxes, you can use the tax planner feature of tax software.
Hope that helps. If you have more specific questions, feel free to PM me.