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！

ann1998

-- 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！

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？

ann1998

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？

BL.TAX

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。

罗布泊

多谢指教。