Chapter 4 Questiond Flashcards
What is a dependent?
Anyone who relies on another for support. For tax purposes, a dependent must usually be a relative and, except for spouses are common-law partners, children or grandchildren,
Name the seven personal amounts and indicate on which line of the federal tax return each one is claimed
- Basic personal amount line 300
- Age amount line 301
- Spouse or common-law amount
303 - Amount for eligible dependent line 305
- Amount for infirm dependants 18 or older line 306
- Amount for children Born in 1995 or later line 367
- Caregiver amount line 315
To claim an individual as a dependent must attacks. Provide total support for the full year to that individual?
No. Dependence may provide a measure of self-support, or me receive certain types of government support. Also The support only has to be for some time of the year
Besides a tax payers own natural or adopted child, what other persons may be considered a child for tax purposes under the extended definition?
The spouse or common-law partner of the Tax payers child; the child of the taxpayer spouse or common-law partner; anyone dependent on the text there for support and defend the taxpayer has custody and control; and any one of whom the taxpayer had custody and control immediately before that person reach the age of 19
Mark moved in with tenure in August. He holy supports Tinya and her son Jason, the calls and Papa. What marital status should mark Antinea indicate on their tax return? Explain your answer
They will indicate common-law. Although the relationship has not existed 12 months, Mark is a parent of Tina’s child, since he wholly supported the child and assumes his share of parental responsibilities.
John, Suzanne, and Joyce are university students. They sure in apartment to contain your living expenses and, in spite of what their landlord believes, their relationship is otherwise casual. What marital status will John, Suzanne, and Joyce indicate on the tax returns? Explain your answer.
They will each indicate single. Other than that in the same house, none of them are living together as a couple.
. Felt sorry for an old friend who is down on his luck, and allowed him to move in until he was back on his feet. Here he has been supporting him ever since, can harry clean the amount of an eligible dependent for him? Harry is single, and his friend is not related to him. Explain
No. To claim the amount for an eligible dependent, the dependent must be related to the taxpayer.
Elaine Susie both support their 15-year-old sister, Janet. All three sisters living the same dwelling. Can both Elaine and CD cleaning out for an eligible dependent for Janet? Explain.
No only one taxpayer can claim the amount for an eligible dependent and there may be only one claim per dwelling.
Sophia single is and is the legal guardian of her three-year-old niece, whom she takes care of as her own. Can Sophie claim the amount for an eligible dependent for her niece even if she is not her legally adopted child? Explain
Yes it is not necessary that a child be legally adopted to qualify as a child
Don’t mother lived with him throughout the year. Her in a income for the year was $940. She has been a widow for several years. A under what condition is John eligible to claim the mount for an eligible dependent for his mother
John can claim the amount of the eligible dependent for his mother if he was not living with us both or common-law partner throughout the year. If John separated, he cannot be supporting your be supported by his spouse or common-law partner. His mother cannot be cleaned as an eligible dependent by any other taxpayer. No one else in the dwelling can clean the amount for an eligible dependent.
