Words and Phrases - "dependent"

a
87
b
44
c
77
d
51
e
38
f
31
g
18
h
14
i
74
j
2
k
2
l
32
m
56
n
25
o
38
p
80
q
3
r
76
s
90
t
46
u
16
v
9
w
23
y
2

24 June 2005 External T.I. 2005-0126251E5 F - Montants alloués pour personne handicapée

Summary Under
Tax Topics - Income Tax Act - Section 118 - Subsection 118(6)
taxpayer could not claim the s. 118(1)(d) credit since she no longer was supporting her daughter

Could the taxpayer claim the wholly-dependent person tax credit for disabled dependants over 18 years of age under s. 118(1)(d) for her daughter who was now over 18 years of age, given that the daughter had been placed in a specialized centre since she was two and a half years old and the taxpayer was no longer having to pay for her daughter as she was receiving social assistance benefits? CRA stated:

Generally, a person is dependent on an individual if the individual provides for the individual's basic needs or necessities on a regular and consistent basis … [so that the taxpayer] cannot claim the wholly dependent person tax credit for dependants with physical or mental disabilities.

Words and Phrases
dependent