Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the CRA.
Prenez note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'ARC.
Subject: Family Allowance - Claim for Dependant
This is in reply to your memorandum of July 16, 1991 in which you requested our opinion as to whether parents, in the circumstances described below, would be entitled to a claim for a dependant under the provisions of paragraph 118(1)(d) of the Act.
The facts of the situation, as understood from the correspondence attached to your memorandum as well as telephone conversations with Brenda Scarcella of the Winnipeg District Office and 19(1) 24(1) Winnipeg, are as follows:
24(1)
Paragraph 118(4)(d) of the Act provides that no amount may be claimed in respect of a dependants under paragraph 118(1)(d) unless an amount is included in income under subsection 56(5) family allowance in respect of that cependant.
24(1)
It is our understanding of the facts.
24(1)
Consequently, it is our view that for tax purposes the parents are the recipients of the payments described in subsection 56(5) and are required under subsection 56(2) of the Act to include the amount "received" in income. In light of the supplementary funding as well as other non-financial support provided it seems clear that the parents would be considered to be supporting their children resident at the 24(1) It then follows that a claim for the personal credit in respect of a dependent child would be allowed to the parent reporting the family allowance, and as a result, where the criteria have otherwise been met, a claim for the disability credit would also be in order.
B.W. DathDirectorBusiness and General DivisionRulings DirectorateLegislative and Intergovernmental Affairs Branch
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