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.
XXXXXXXXXX
Dear Madam:
RE: Married Equivalent Tax Credit
This is in reply to your letter of January 13, 1993 concerning whether you are entitled to claim the married equivalent tax credit.
XXXXXXXXXX
Our Comments:
As you have indicated in your letter, one of the requirements set out in law for entitlement to the married equivalent tax credit is that the individual making such a claim be related to the person in respect of whom the claim is being made. With respect to this requirement, the Income Tax Act sets out a number of circumstances under which a taxpayer would commonly be regarded as being related to a child. Unfortunately, these circumstances do not include your situation.
The Income Tax Act also provides that a "child" of a taxpayer includes an individual who is wholly dependent upon the taxpayer for support and is under the custody and control, in law or in fact, of the individual (i.e. the child would be related to the taxpayer in this type of situation). In general terms, custody involves the right of determining the residence, protection, care (physical, mental, and moral), education, and religion of a minor child and is normally attributed to the child's parent(s).
Based on the information that XXXXXXXXXX moved into your place of residence for a temporary period of time so that your friend could pursue her education, you would not be considered to have custody and control of the XXXXXXXXXX child.
We are not aware of any other basis under which you would be entitled to claim the married equivalent tax credit. For your further information in this regard, we are including a copy of Interpretation Bulletin IT-513 "Personal Tax Credits" which includes comments on the married equivalent tax credit in paragraphs 16 to 28.
While we regret that we could not give you a favourable reply, we hope that the foregoing comments are of assistance to you.
Yours truly,
J.A. Szeszycki for DirectorBusiness and General DivisionRulings DirectorateLegislative and Intergovernmental Affairs Branch
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© Her Majesty the Queen in Right of Canada, 1993
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© Sa Majesté la Reine du Chef du Canada, 1993
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