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Dependent - Except for spouses or common-law partners, children or grand…
Dependent - Except for spouses or common-law partners, children or grand children, relatives must also be a resident in Canada to qualify as a dependant
Support - ordinarily taken to mean the provision of food , lodging, clothing, medical and dental care
Support need not to be total support.
Support only need to be provided at some time during the year.
Except for Ln367 (famility care giver amt for infirm child) , the tax credit for a dependent is limited by the dependant's Net income (Ln236 of his/her T1)
Common-law partner of a tax payer who is currently live with the tax payer in a conjugal relationship and satisfy one of the following three conditions:
1>has lived with the taxpayer in conjugal relationship for at least 12 continuous months
2>is a parent of the taxpayer's child by birth or adoption
3>has custody and control of the taxpayer's child and taxpayer's child is wholly depent on that person for support
Tax Credits
Basic Personal Amt (Max 11,474, Ln300 of Sche 1
Spouse or Common-law Amt (only one can claim) 11,474 If the tax payer apply for family care giver amount, the spouse amount changed to 13,595 (Schedule 5) the claim is to deduct the spouse's net income from 11,474.
Eligible dependent (11,474/13,495 if qualify for family care giver)
1> included in schedule 5 by subtracting the net income and then trasferred to Ln 301 of Schedule 1
2> must meet below conditions
a. tax payer must, at some time, of the year be either
-unmarried and not living with his/her spouse or
-married but not supported or support his/her spouse
Seperation - A tax payer may neither support or be supported by their spouse during the period of seperation. But a claim can be made even if seperation only occurs in short period of time of the year if other conditions are met.
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1> Child, grandchild, grand parents,
2> spouse of direct -line descendant or ancestor of the tax payer,
3> brother or sister of the tax payer's or tax payer's spouse
4>The spouse of the brother/sister of the tax payer
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Under 18 or Infirm：
the dependant claim can be made only if the dependant is
1> under 18 years-old
2> mentally or physically infirm
3> a parent or grand parent:
The dependent no need to be 18/infirm through out the year, but only at the time the tax payer is eligible to make the claim.
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Other restrictions: Tax payers cannot
claim spouse amount and Eligible dependent at the same time. If the child apply for spouse amount, the tax payer cannot apply for eligible dependent for the same child. Except for the year of separation, the tax payer cannot apply for Eligible dependent for the one he pay for Child support payment.
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Comparison b/w Eligible Dependent and Infirm
- The amount for infirmity can be split between two persons so long the combined amt does not exceed the allowable max.
- Infirmity is reduced when the dependant's NI exceeds $6,807
- more than one amount for Infirmity but only one amount for Eligible Dependent per dwelling.
Family Caregiver Amt - provide additional tax savings for tax payers who are supporting dependents who are physically or mentally impaired
If the dependent is under 18 years old, FCA is a standalone credit on Ln367
$2121 for each child is under 18 at the end of the year and has an impairment to mental or physical function. The claim is not affected by children's income
only one individual may claim the FCA for the same child in a given taxation year
The amt can be transferred b/w parents by using schedule 2.
Taxpayer may not claim FCA for whom he/she is paying Child support payment except in the year of separation or reconciliation.
If the depent is over 18 years old, FCA is claimed as a supplement to an existing personal amount to which the tax payer is already entitled
For dependent who is over 18 and mentally or physically impaired, FCA consist of additional 2,121 to one or more of the following amounts
Spouse
Elegible dependent
Caregiver Amt
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