caregiver amount

[sunnyy]

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.

[甲乙丙丁]

这里所有提的Resident，都应该是指税务居民才对，而不仅仅是短期内居住(包括探亲在内的临时居住)。

探亲的父母似乎不符合税务居民条件。

[六里台]

探亲的父母，是visitors，不是resident in canada

[GGHH]

even if resident in canada

each dependant must meet all of the following
conditions. The person must have:
■ been 18 or over at the time he or she lived with you;
■ had a net income in 2007 (line 236 of his or her return, or
what line 236 would be if he or she filed a return) of less
than $17,745; and
■ been dependent on you due to mental or physical
impairment or, if he or she is your or your spouse or
common-law partner’s parent or grandparent, born in
1942 or earlier.

[sunnyy]

多谢各位!
申请专业资格的application fee是否可以作为deduction?

[sunnyy]

作者: sunnyy

多谢各位!
申请专业资格的application fee是否可以作为deduction?

打了税务局的电话. 不可以.

[bank]

Deemed Residents of Canada -- Subsection 250(1) of the Act

¶ 20. An individual who has not established sufficient residential ties with Canada to be considered factually resident in Canada, but who sojourns (that is, is temporarily present) in Canada for a total of 183 days or more in any calendar year, is deemed to be resident in Canada for the entire year

http://www.cra-arc.gc.ca/E/pub/tp/it...tml#P130_22358

根据上面这一解释，税法规定居住在加拿大超过183天可以算作加拿大居民，即使没有长期居留身份！

但是据说中国和加拿大有税务条约（Tax Treaty）。根据这个条约，双方都不把对方的访问者作为税务居民。仅仅是根据这个Tax Treaty，持访问签证的中国公民不可以申报Caregiver Amount，无论在加拿大居留多久。

据我所知，很多来访亲属都成功申报了Caregiver Amount。这个Caregiver Amount是报税中比较不常见的个案。很多时候可以拿我上面引述的税法的定义蒙混过关。但是真正较真的话是不可以的。所以可以先装糊涂，报上再说。如果税务局说disallowed你就蔫不登地认了，表去理论了。

[sunnyy]

作者: bank

Deemed Residents of Canada -- Subsection 250(1) of the Act

¶ 20. An individual who has not established sufficient residential ties with Canada to b...

多谢bank..good to know.

[六里台]

作者: bank

但是据说中国和加拿大有税务条约（Tax Treaty）。根据这个条约，双方都不把对方的访问者作为税务居民。

Deemed Non-Residents -- Subsection 250(5) of the Act
Application of Subsection 250(5) of the Act
¶ 24. An individual who is otherwise resident in Canada for purposes of the Act (whether factual or deemed -- see ¶s 4 to 23), and who, at a given time, is resident in another country for purposes of a tax treaty between Canada and that country (see ¶s 25 and 26), is deemed not to be resident in Canada at that time, pursuant to subsection 250(5) of the Act.