@DoubleDee basically, the foreign care provider (from canada as I understand it) simply needs to apply for an ITIN. But I'm questioning if they would be required to issue them a 1042-S as a household employee. The fact that the "employee" is a relative may also raise issues, but I'm not sure on that.
The last paragraph of your post just doesn't apply, because the care is not being provided "abroad". it's being provided in the U.S. Makes me wonder if it would be better to send the child to canada for the duration. That could be a problem with school though.
