Words and Phrases - "dependent"
24 June 2005 External T.I. 2005-0126251E5 F - Montants alloués pour personne handicapée
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...
Words and Phrasesdependent
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|Tax Topics - Income Tax Act - Section 118.3 - Subsection 118.3(2)||parent could not take a transfer of the unused credit because she was no longer financially supporting her impaired daughter||199|