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标题: 关于“dependant children"的请教 [打印本页]

作者: 罗布泊 时间: 2005-8-22 18:27
标题: 关于“dependant children"的请教
离婚后，女儿和母亲一起生活。在这种情况下，女儿是否是她父亲在税务意义上的“dependant children" 呢？多谢了解的朋友指教！

作者: ann1998 时间: 2005-8-22 22:31
"ordinarily lived with you and was supported by you" is a critera. Obviously, your daughter is not living with you, but not clear if supported by you, and for what purpose you want to claim her as a dependant child?

作者: 罗布泊 时间: 2005-8-23 17:03
简单地说，如果你的孩子不和你居住在一起，那么是否在任何情况下，这个孩子都不可能成为你的
“dependant children" 呢？谢谢！

作者: ann1998 时间: 2005-8-23 20:59
当然不能如此绝对. 具体问题还要具体分析.

作者: 罗布泊 时间: 2005-8-24 17:12
那么，除了报税指导(2003税务年份，魁省)367line(如果没有记错的话)定义中对“dependant children "规定的情况外，还有别的什么例外的吗？谢谢！

作者: ann1998 时间: 2005-8-25 09:27
Could you tell what credit you would like to claim regarding dependant children (or for what purpose you want to claim a dependant child)?

作者: 罗布泊 时间: 2005-8-25 20:34
魁省报税表中涉及到 “dependant children " 免税额的有数项，是免税的大头，具体可看任何一年
的报税表。我想了解的是这个”dependant children " 的认定问题。

作者: ann1998 时间: 2005-8-25 20:47
By definition, living with and surpported by you. means that you take care of his/her daily life and are resposible for living expenses.

作者: 罗布泊 时间: 2005-8-26 21:54
你说的是最普通意义上的，仅是其一，而我想知道的是其二，即例外。如果你知道请不吝赐教，在下谢过了！

作者: ann1998 时间: 2005-8-27 17:09
我所知道的例外不见得适用于你.例外之所以例外, 就是因为它在规则之外,情况special, 所以分析就要case by case. 到目前为止,你所说的你的情况也只是普通意义上的. 你的具体情况有何special 之处,我们无从得知. 就连普通意义上的具体信息都不清楚. 例如,离婚协议的相关内容, 你是否支付抚养费等等.

不过我还是可以给你一个我所知道的例外, 但愿能对你有所启发, 但肯定不会适用于你. 这是一个关于小孩牛奶金的例子. 但具核心内容也是dependant child. 其实牛奶金和你所关心的魁省的dependant child credit 是同样性质的benefit. 按规定, 新移民的小孩只有在landing 之后才有资格领而且是从landing 之日开始计算牛奶金. 也就是小孩要living with you. 而我所知道的这个例外是,父母先landing 而小孩后来的. 那么按规定, 奶金从小孩的landing 日计算而不是父母的landing日. 不过我说的这个例外,却拿到了小孩landing 日前的奶金钱. 原因是Canada北京使馆弄丢了小孩的护照耽误了小孩landing. 因此在申请奶金时,经过一番交涉, CCRA 最后给了例外处理.

Post by 罗布泊
你说的是最普通意义上的，仅是其一，而我想知道的是其二，即例外。如果你知道请不吝赐教，在下谢过了！

作者: 罗布泊 时间: 2005-8-27 21:36
标题: 例外
再次感谢您的耐心解释。也许是理解上有差异，您所谈到的例外也许是仅有着万分之一概率的个案。
下面是2003税务年份367line对“dependant children "的定义：
A  person who was born after Dec. 31,1984 (or a person born before
Jan. 1,1985,who attended school or university full time in 2003 ), if at
some time in 2003 this person
-- ordinarily lived with you and was supported by you, or
-- did not ordinarily lived with you but was your dependant  because of
an  infirmity. in this case ,the person must have been resident in Canada
at same time in the year , unless he or she was your or your  spouse's
child or grandchild.
这个定义应任何解释呢？尤其加粗部份。谢谢！

作者: ann1998 时间: 2005-8-29 08:23
-- did not ordinarily lived with you but was your dependant because of
an infirmity. in this case ,the person must have been resident in Canada
at same time in the year , unless he or she was your or your spouse's
child or grandchild.

对此我的理解是: 你的dependant 不和你生活在一起的条件是他/她是病残人, 而且他/她必须居住在加拿大,如果不居住在加拿大,那么她必须是你的子女或孙子女(因为dependant child 还可以是兄弟姐妹或侄男侄女).

Post by 罗布泊
再次感谢您的耐心解释。也许是理解上有差异，您所谈到的例外也许是仅有着万分之一概率的个案。
下面是2003税务年份367line对“dependant children "的定义：
A person who was born after Dec. 31,1984 (or a person born before
Jan. 1,1985,who attended school or university full time in 2003 ), if at
some time in 2003 this person
-- ordinarily lived with you and was supported by you, or
-- did not ordinarily lived with you but was your dependant because of
an infirmity. in this case ,the person must have been resident in Canada
at same time in the year , unless he or she was your or your spouse's
child or grandchild.
这个定义应任何解释呢？尤其加粗部份。谢谢！

作者: 罗布泊 时间: 2005-8-31 18:15
谢谢你的回贴，你对上述文字的理解是对的。为什么删了呢？

作者: ann1998 时间: 2005-8-31 19:04
你看到了,也算我没白写.

删了, 是因为我不满意自己的答案----没有给你更多文字之外的东西.

Post by 罗布泊
谢谢你的回贴，你对上述文字的理解是对的。为什么删了呢？

作者: BL.TAX 时间: 2005-11-6 14:46
Federally, there may be an opportunity for you or your spouse to save some money in terms of tax credit, which is related to spouse amount. The scenario is as following: the spouse amount can be claimed and the his/her income will be accounted for only the part before seperation. For example, you are seperated in March 01, 2005, and your spouse income is $3000 for Jan. and Feb., when you file the return of 2005, you can claim the spouse amount on the line 303 on Schedule 1, $4,484 (7,484-3,000), which is worth of $717 of your money. ( please note, this is only valid for the year of seperation, and for informaion only, other conditions my apply)

Post by 罗布泊
魁省报税表中涉及到 “dependant children " 免税额的有数项，是免税的大头，具体可看任何一年
的报税表。我想了解的是这个”dependant children " 的认定问题。

作者: 罗布泊 时间: 2005-11-6 18:59
标题: 谢谢
多谢指教。

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