大家互相研究。这是Income Tax Return Guide 的说明:
Line 305 – Amount for an eligible dependant If you have claimed an amount for the year on line 303, you cannot claim this amount. If you have not claimed an amount for the year on line 303, you may be able to claim this amount for one other person if at any time in the year
you met all the following conditions at once:
■ You did not have a spouse or common-law partner or, if you did, you were not living with, supporting, or being supported by that person.
■ You supported a dependant in 2016.
■ You lived with the dependant (in most cases in Canada) in a home you maintained. You cannot claim this amount for a person who was
only visiting you.
In addition, at the time you met the above conditions, the dependant must also have been either:
■ your parent or grandparent by blood, marriage, common-law partnership, or adoption; or
■ your child, grandchild, brother, or sister by blood, marriage, common-law partnership, or adoption and under 18 years of age or had an impairment in physical or mental functions. Notes Your dependant may live away from home while attending school. If the dependant ordinarily lived with you when not in school, we consider that dependant to live with you for the purposes of this amount. For the purposes of this claim, your child is not required to have lived in Canada but still must have lived with you. This would be possible, for example, if you were a deemed resident (as defined under E and F on page 9) living in another country with your child. Even if all the preceding conditions have been met, 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 had to make support payments for 2016. However, if you were separated from your spouse or common-law partner for only part of 2016 because of a breakdown in your relationship, you may be able to claim an amount for that child on line 305 (plus any allowable amounts on lines 315 and 318) if you do not claim any support amounts paid to your spouse or common-law partner on line 220. You can claim whichever is better for you.
Note
If you and another person had to make support payments for the child for 2016 and, as a result, no one would be entitled to claim the amount for an eligible dependant for the child, you can claim this amount if you and the other person(s) paying support agree you will be the one making the claim. If you cannot agree who will claim this amount for the child, neither of you can make the claim. For more information, see Guide P102, Support Payments.
How to claim this amount
You can claim this amount if your dependant’s net income (line 236 of his or her return, or the amount it would be if he or she filed a return) was less than $11,474 ($13,595 if he or she is eligible for the family caregiver amount – see previous page). Complete the appropriate part of Schedule 5 to calculate your claim and give certain details about your dependant. Attach a copy of this schedule to your paper return.
Notes
If you were a single parent on December 31, 2016, and you choose to include all universal child care benefit (UCCB) amounts you received in 2016 in the income of your dependant, include this amount in the calculation of his or her net income. You cannot split this amount with another person. Once you claim this amount for a dependant, no one else can claim this amount or an amount on line 306 for that dependant. If you and another person can both claim this amount for the same dependant (such as shared custody of a child) but cannot agree who will claim the amount, neither of you can make the claim.
http://www.cra-arc.gc.ca/E/pub/tg/5000-g/5000g-16e.pdf
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