申报加拿大caregiver amount(line 315)父母退税必须满足的条件

Can you claim the caregiver amount (line315)?
Question1

At anytime in 2013, did you (either alone or with another person) maintain a dwelling住所where you and a dependant lived (your spouse or common-law partner is not considered yourdependant太太不能算)?

Yes

Question2

Is yourdependant one of the following individuals?

·        your or your spouse's or common-law partner's child or grandchild;or

·        your or your spouse's or common-law partner's brother, sister,nephew, niece, uncle, aunt, parent, or grandparent who wasresident in Canada

Yes

Question3

Wasthis person only visiting you?

NO----否则无法进行下去，显然访客不能算

Question4

Doesyour dependant meet all of thefollowing conditions?

Yourdependant must have:

·        been 18 years of age or older at the time he or she livedwith you;

·        had a net income in 2013 (line 236 ofhis or her return, or the amount it would be if he or she filed a return)of less than $19,824; and

·        been dependent on you due to an impairment in physical or mentalfunctions or, if heor she is your or your spouse's orcommon-law partner's parent or grandparent, bornin 1948 or earlier

YES

Question5

Do youhave to pay child support for this dependant?

NO

Question6

Does anyoneother than you claim an amount for an eligible 合格的 dependant (line 305) forthat dependant?

NO----不能有其他人同时申报

Can you claim the caregiver amount (line315)?
Answer

You areeligible to claimthe caregiver amount on line 315 for that dependant.

Note

You canclaim the caregiver amount for more than one eligible dependant.

To findout how to claim the caregiver amount, see Completing your tax return.

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Youhave told us:

·        You maintained a dwelling where you and a dependant lived at anytime in 2013.

·        Your dependant is one of the following individuals:

o   your or your spouse's or common-law partner's child or grandchild;or

o   your or your spouse's or common-law partner's brother, sister,nephew, niece, uncle, aunt, parent, or grandparent who was resident in Canada.

·        This person was not only visiting you.

·        Your dependant meets allof the following conditions.Your dependant must have:

o   been 18 years of age or older at the time he or she lived withyou;

o   had a net income in 2013 (line 236 of his or her return, or theamount it would be if he or she filed a return) of less than $19,824;and

o   been dependent on you due to an impairment in physical or mentalfunctions or, if he or she is your or your spouse's orcommon-law partner's parent or grandparent, bornin 1948 or earlier.

·        You did not have to make child support paymentsfor this dependant.

·        No one other than you claims an amount for an eligible dependant (line 305) for that dependant

申报加拿大caregiver amount(line 315)父母退税必须满足的条件

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