网上以及一些税务专家均指出caregiver amount的条件是dependant必须是加拿大移民或公民才可. 对此偶有些疑惑.从GUIDE 里的解释来看, 似乎没有指明一定是要要求加拿大移民或公民才可. GUIDE里讲Resident IN Canada. 似乎可以理解成 ‘居住在加拿大, 并未指明一定是加拿大移民或公民’. 可以比较一下331(Allowable amount of medical expenses for other dependants)..... 要求是a resident OF Canada(这里似乎是指明一定要是加拿大居民才可). 欢迎大家探讨. 谢绝某些习惯性的冷嘲热讽和恶言恶语.
Caregiver amount
If, at any time in this tax year, you (either alone or with another person) maintained a dwelling where you and a dependant with no or low income live, you may be able to claim caregiver amount on line 315 of Schedule 1 and line 5840 of provincial form 428. The dependant must have been 18 or over at the time he or she lived with you and must be:
· Your or your spouse or common-law partner’s child, grandchild, brother, sister, niece, nephew, aunt, or uncle and dependent on you due to mental or physical infirmity
· Your or your spouse or common-law partner’s parent or grandparent and 65 year or older in this tax year
·
Resident IN Canada (居住在加拿大, 并未指明一定是加拿大移民或公民???)
Claim on line 331 the portion of eligible medical expenses you or your spouse or common-law partner paid for the following persons who depended on you for support:
· your or your spouse or common-law partner’s child 18 years or older, or grandchild; or
· your or your spouse or common-law partner’s parent, grandparent, brother, sister, aunt, uncle, niece, or nephew who was
a resident OF Canada (这里似乎是指明一定要是加拿大居民才可???) at any time in the year.