本文发表在 rolia.net 枫下论坛Can you claim the caregiver amount?
http://www.cra-arc.gc.ca/tx/ndvdls/tpcs/ncm-tx/rtrn/cmpltng/ddctns/lns300-350/315/lgbl-eng.html
If, at any time in 2008, you (either alone or with another person) maintained a dwelling where you and one or more of your dependants lived, you may be able to claim a maximum amount of $4,095 for each dependant. Each dependant must have been 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, niece, nephew, aunt, uncle, parent, or grandparent who was resident in Canada. You cannot claim this amount for a person who was only visiting you.
In addition, each dependant must meet all of the following conditions. The person must have:
* been 18 or over at the time he or she lived with you;
* had a net income in 2008 (line 236 of his or her return, or what line 236 would be if he or she filed a return) of less than $18,081; and
* been dependent on you due to an impairment in mental or physical functions or, if he or she is your or your spouse's or common-law partner's parent or grandparent, born in 1943 or earlier.
so your parents or in-laws must born in 1943 or earlier, and "was resident in Canada".
Deemed residents
http://www.cra-arc.gc.ca/tx/nnrsdnts/ndvdls/nnrs-eng.html
You are a deemed resident for tax purposes for the entire tax year if you:
* stay in Canada for 183 days or more in that tax year;
* do not have residential ties with Canada; and
* are not considered a resident of another country under the terms of a tax treaty.
so your parents or in-laws are deemed residents if they stayed in Canada for 183 days or more in a TAX YEAR.
so based on above info, it's very clear?更多精彩文章及讨论,请光临枫下论坛 rolia.net