本文发表在 rolia.net 枫下论坛我们的婚姻是出了问题，但离婚或分居协议还未签署，实际分居两地数年，经济上也互不支持。未成年小孩现由一方单独照顾，抚养费也未达成一致，税表上填的关系还是married。按TurboTax软件提出的5个问题回复，是可以申报。官方网页也有同样的内容，下面第一个网页是符合资格的条件（必须全部回答否），第二个网页是不符合资格的条件（必须全部回答否）。基本精神是分居两地，互相不支持对方，没提感情是否破裂这回事。这跟税务部门的说法有出入，请专业人士说说看法。
Can you claim an amount for an eligible dependant (line 305)?
- The dependant's net income (line 236 of his or her return, or the amount it would be if he or she filed a return) is $10,822 or more. However, if you claimed the family caregiver amount for the same dependant, the dependant's net income is $12,822 or more.
- You or someone else is claiming a spouse or common-law partner amount on line 303.
- The person for whom you want to claim this amount is your common-law partner.
- Someone else in your household is making this claim. Each household is allowed only one claim for this amount, even if there is more than one dependant in the household.
- You were separated from your spouse or common-law partner for all of 2012 due to a breakdown in your relationship and you are required to make support payments for this child for 2012.
http://www.cra-arc.gc.ca/tx/ndvdls/tpcs/ncm-tx/rtrn/cmpltng/ddctns/lns300-350/305/q4-eng.html
What are the situations in which you cannot claim the amount for an eligible dependant?
Even if all of the conditions have been met to claim the amount for an eligible dependant (read Can you claim the amount for an eligible dependant?), you cannot claim this amount if any of the following applies:
- You or someone else is claiming a spouse or common-law partner amount (line 303) for this dependant.
- The person for whom you want to claim this amount is your common-law partner. However, you may be able to claim the amount on line 303.
- Someone else in your household is making this claim. Each household is allowed only one claim for this amount, even if there is more than one dependant in the household.
- The claim is for a child for whom you were required to make support payments for 2012. However, if you were separated from your spouse or common-law partner for only part of 2012 due to a breakdown in your relationship, you can still claim an amount for that child on line 305 (plus any allowable amounts on lines 306, 315, and 318) as long as you do not claim any support amounts paid to your spouse or common-law partner on line 220 of your return. You may claim whichever is better for you.
- You have made a claim for this dependant for the amount for infirm dependants age 18 or older (line 306).
更多精彩文章及讨论，请光临枫下论坛 rolia.net
Can you claim an amount for an eligible dependant (line 305)?
- The dependant's net income (line 236 of his or her return, or the amount it would be if he or she filed a return) is $10,822 or more. However, if you claimed the family caregiver amount for the same dependant, the dependant's net income is $12,822 or more.
- You or someone else is claiming a spouse or common-law partner amount on line 303.
- The person for whom you want to claim this amount is your common-law partner.
- Someone else in your household is making this claim. Each household is allowed only one claim for this amount, even if there is more than one dependant in the household.
- You were separated from your spouse or common-law partner for all of 2012 due to a breakdown in your relationship and you are required to make support payments for this child for 2012.
http://www.cra-arc.gc.ca/tx/ndvdls/tpcs/ncm-tx/rtrn/cmpltng/ddctns/lns300-350/305/q4-eng.html
What are the situations in which you cannot claim the amount for an eligible dependant?
Even if all of the conditions have been met to claim the amount for an eligible dependant (read Can you claim the amount for an eligible dependant?), you cannot claim this amount if any of the following applies:
- You or someone else is claiming a spouse or common-law partner amount (line 303) for this dependant.
- The person for whom you want to claim this amount is your common-law partner. However, you may be able to claim the amount on line 303.
- Someone else in your household is making this claim. Each household is allowed only one claim for this amount, even if there is more than one dependant in the household.
- The claim is for a child for whom you were required to make support payments for 2012. However, if you were separated from your spouse or common-law partner for only part of 2012 due to a breakdown in your relationship, you can still claim an amount for that child on line 305 (plus any allowable amounts on lines 306, 315, and 318) as long as you do not claim any support amounts paid to your spouse or common-law partner on line 220 of your return. You may claim whichever is better for you.
- You have made a claim for this dependant for the amount for infirm dependants age 18 or older (line 306).
更多精彩文章及讨论，请光临枫下论坛 rolia.net