吐槽CRA，一帮稀里糊涂，学艺不精的

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1123.10 Definition of “Parent or Grandparent”

A parent is an individual who has a child within the above definition. A grandparent includes a grandmother or grandfather of your spouse, common-law spouse or common-law partner (depending on which of the common-law rules at ¶1113 applies in the particular year), and the spouse, common-law spouse or common-law partner (depending on which of the common-law rules at ¶1113 applies in the particular year) of your grandmother or grandfather. This relationship is considered to continue where the connecting marriage or common-law partnership has been dissolved by death, as discussed at ¶1122.
Related References:
Income Tax Act:
252(2)(a)ITA 252(2)(a), (d)ITA 252(2)(d)


¶1123.15 Definition of “Wholly Dependent”

The term “wholly dependent” remains in only two contexts in determining exemptions. First, in claiming the “eligible dependant” amount at ¶1120, it is a requirement that a person claimed be wholly dependent on you or you and one or more other persons in the household. As discussed at ¶1120, this appears to mean dependent on your household rather than on other persons at some time in the year, but not that the dependant has absolutely no other sources of income. On the other hand, the support must be more than just a trifling amount.
The term “wholly dependent” is also used in the definition of “child” above to define as an eligible child a person who is neither a natural child (legitimate or illegitimate) nor an adopted child but who is now under your custody and control or was under your custody and control before reaching the age of 19, and who is now wholly dependent on you for support. In this limited situation the concept finds its way into the criteria for the general claims for children. The meaning of wholly dependent in this context is in general similar to that above.
The concept of “wholly dependent” on its face appears to preclude a divided claim for exemption, since a dependant cannot be wholly dependent on two people at the same time. However, in the context of the eligible dependent claim, since it is sufficient for the condition to pertain at any time during the year, it is possible to be wholly dependent on two people in sequence during the year. A specific provision of the statute, however, ensures that only one eligible dependant claim may be made in respect of a particular individual for a particular year, and if such a claim is made no other personal amount may be claimed for that person by anyone else under the provisions at ¶1124 or ¶1126 (i.e., on line 306).


¶1123.20 Definition of “Dependant”

Your “dependant” is only a defined term for purposes of ¶1124 and ¶1126, and there it means a person dependent on you for support at any time in the year (but not necessarily throughout the year) who is the child (as defined above) or grandchild of you or your spouse, or who is resident in Canada at any time in the year and is the parent, grandparent, brother, sister, uncle, aunt, niece or nephew of you or your spouse. This definition also serves to establish dependants other than your spouse or children under 18 for whom you can claim medical expenses, as discussed in ¶1225.
Related References:
Income Tax Act:
118(6)ITA 118(6)


¶1123.25 Definition of “Dependent”

A dependant is someone related to you, as described above, who is dependent on you for support at some time in the year. There is no precise definition of “dependent … for support”. In the past, the term was usually interpreted quite broadly, given the reductions in personal amounts for income earned by the dependant. With the withdrawal of the personal amounts for children, the statute in a number of places uses a dual test of (i) dependent on you for support, and (ii) having a personal income not greater than the personal amount for individuals ($10,527 for 2011). The second test should bear much of the weight of limiting claims in the absence of dependency. The second test is not necessarily used in all cases, however, and if it is not mentioned in the context of a specific deduction credit, it does not apply. For the first test, it will usually suffice if you have contributed to the maintenance of the dependant. The main criterion is that you have made some contribution to supporting the claimed dependant. See also ¶1116.
The CRA has said that if an individual contributes to a household only for his or her own accommodation and support, the individual is not supporting other members of the household. It gives the example of a widow who lives in her home with her adult daughter and disabled son. If the daughter contributes only amounts that can be considered to cover her own accommodation and meals, she cannot be said to support her brother.
On the other hand, where a person is confined to hospital for the year because of infirmity, and the cost is borne by government or insurance, but a relative incurs expenses for clothing, comforts and medical premiums, there may be a case that support is provided.


¶1123.30 Definition of “Infirmity”

Special claims may be made for a number of dependants who are 18 or over at the end of the year but dependent “by reason of physical or mental infirmity”. The CRA acknowledges that mental or physical infirmity as used here is not defined, and says merely that it “takes its ordinary meaning”. The CRA considers that the dependency must be brought about solely by reason of the infirmity, and that temporary illness is not classed as an infirmity. An infirmity is clearly not the same as, and presumably may be less severe than, a “severe … impairment”, which is the standard for a number of other claims discussed at ¶1209.
Technically, no medical certificate is required to support this infirmity claim; however, you must have on record (although you need not file with your return) a doctor's statement that confirms the nature, commencement and duration of the infirmity (although you need not file with your return). This is likely to cause some confusion, since the CRA prescribes a form (which doctors may be used to) for the more severe disability criteria which apply to the claim at lines 316 and 318 (¶1255). You may want to get a copy of Interpretation Bulletin IT-513RITB IT-513 and mark the discussion of “Mental or physical infirmity” in Appendix A to show the doctor what the criteria are for this claim as opposed to the disability claim. The CRA tells you not to file the doctor's statement with your return but rather to keep it on hand should they want to verify your claim. Since the statement is not a statutory requirement, there is some scope to adduce other evidence of the dependant's infirmity if your claim is questioned and you do not have the statement. Obtaining the statement will, however, make your claim more secure if challenged.

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¶1120.10 General Conditions for Claim
To claim the eligible dependant amount you must, in addition to being unmarried or separated, contribute to the support of an individual:
(a) who is related to you (¶1122);
(b) who lives with you in a self-contained domestic establishment maintained either solely or partially by you (see ¶1122);
(c) who is wholly dependent for support upon you or upon you and one or more other persons with whom you jointly maintain the establishment; and
(d) who at the time the above conditions are met is either (i) under 18 years of age at any time in the year or dependent by reason of physical or mental infirmity (¶1123), or (ii) a parent or grandparent (¶1123).
The eligible dependant amount may be claimed by you for a parent or grandparent regardless of the age of the individual being supported, but is only available for any other relative if the supported individual was under 18 years of age at any time in the year during which the other conditions are met or was dependent by reason of mental or physical infirmity.
In 1992 the Tax Court of Canada ruled in M. Mercier v. M.N.R., 92 DTC 1693, that the under-18 age restriction was unconstitutional and the court had the authority to rewrite the rules to, in effect, delete the whole of restriction (d), above. It would follow that all single (and most separated) persons supporting a wholly dependent relative (within the limits at ¶1122) in a self-contained domestic establishment could make an eligible dependant claim, regardless of the age or infirmity of the dependant. The Tax Court's decision was reversed by the Federal Court–Trial Division in November 1996 (96 DTC 6596). That decision has not been appealed, and you should now assume that all the conditions above are valid.
“Wholly dependent” in (c) above is not clearly defined. In general, where a dependant does not have sufficient income to eliminate the equivalent to spouse amount, and where some degree of support was provided by your household during the year, the amount will be granted if all other conditions are met. “Wholly dependent” appears to mean dependent on you and your household as opposed to someone else, and as a practical matter seems to mean that no one else will in fact claim the same person under any other allowance for dependants.
The dependant need not live with you throughout the entire year. However, to qualify for the eligible dependant amount, the dependant must be resident in Canada (except when the dependant is your child or grandchild, as defined at ¶1123, in which case this restriction does not apply) at some time during the year. The concept of residence is discussed in Chapter 1. For example, a dependant who for a part of the year resided at school, but for the non-school portion of the year lived with you, will be considered to have lived with you in the year and therefore may qualify providing the other criteria are met.
If two or more persons are eligible to claim the eligible dependant amount for the same dependant, they must agree upon which of them will make the claim, since the claim cannot be made twice and cannot be split between taxpayers. There is nothing to stop them from agreeing that whoever makes the claim will pay half its value to the other. Where agreement is not possible, it is possible that one of the divisible claims at ¶1126 or ¶1140 will apply.
Only one eligible dependant amount can be claimed per household (i.e., per “self-contained domestic establishment”). Thus, where two individuals are supported in one establishment by two or more persons, only one eligible dependant claim can be made since the law does not permit more than one claim in respect of the same person or the same establishment.
Example 1
John Wiley and his sister, both unmarried, live in a house with their mother and father. The mother and father are wholly dependent for support upon John and his sister. Although it would appear that John could claim eligible dependant status for one parent and his sister could do likewise for the other parent, such is not the case since only one claim may be made with respect to the same household. In this situation either John or his sister would claim the eligible dependant amount for one parent and the other sibling should be able to claim $4,282 for the other parent, if the conditions outlined in ¶1140, or, failing that, ¶1126, are satisfied.
Example 2
Alex and Evelyn are a same-sex couple, living together in a conjugal relationship in the same household. Each has a child from a former relationship living in the household. Each has an independent income. Alex and Evelyn are deemed to be common-law partners for tax purposes under the rules at ¶1113, and neither of them qualify for the eligible dependant claim.
Claims for eligible dependant status may be made if the required conditions are satisfied at any time during the year and not necessarily throughout the year. Thus, if a widowed father lived with and provided the sole support for his daughter (who turned 18 in the year), he could claim the eligible dependant amount for his daughter even if she married and moved away during the year. In this case the daughter's husband would also be able to claim the spouse amount for his wife since the relevant prohibition is that the eligible dependant amount cannot be claimed by two or more taxpayers. In this example one person is claiming the spouse amount and the other the spouse equivalent amount. The daughter's husband's claim would be reduced by his wife's income for the entire year (unless they were separated by the end of the year). The father's amount would also be reduced by his daughter's income for the entire year.
The rules explicitly provide that where (1) an amount is claimed for a spouse or common-law partner under the rules at ¶1114, and (2) throughout the year for which the claim is made they were married or common-law partners and not living separate and apart by reason of marriage (relationship) breakdown, no one can make an eligible dependant claim for that spouse or common-law partner.

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作者: ttr

过了65也可以CLAIM 305呀，305没有年龄限制；我是我老妈CLAIM 315，我老爸CLAIM 305（我老爸没有CLAIM 315)，不冲突啊。

Only one eligible dependant amount can be claimed per household. Thus, where tow individuals are supported in one establishment by two or more persons, only one eligible dependant claim can be made since the law does not permit more than one claim in respect of the same person or the same establishment.

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作者: ttr

对啊，我是只CLAIM了一个啊，LINE 315又不是DEPENDANT AMOUNT；LINE 305和LINE 315是2个不同的CREDIT

同项不同类。

你的情况不太了解。

你父母都在你身边，你是单身。

你妈妈用的是 315 - 也就是 caregiver amount. 那你妈妈是 infirm dependent 吗？
有disability amount?

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作者: lazylady

CRA没错！你的父母在税法上是一体，你不能和你爸在税法上成一体，只能在你是单的，你爸也是单的时候，你的那样处理才成立。你的正确做法是，你给父母申报line 315.

一搬现在给你寄reassenment. 通常是经过了senior之手的，错的可能性比较小。

持续关注ing.