Chpt 4 New

Question 0

What are the seven personal amounts

Answer 0

1. Basic personal amount
2. spouse or common-law partner amount
3. Age amount
4. Amount for an eligible dependent
5. Amount for infirm dependents
6. Amount for children born in 1995 or later
7. Caregiver amount
8. Family caregiver amount

Question 1

What us the basic personal amount

Answer 1

10,822

Question 2

What is a dependent

Answer 2

A dependent is anyone who relies on another for support. For tax purposes, independent must usually be a relative and, except for Esposa common-law partner children or grandchildren, must be residents in Canada

Question 3

To claim an individual as dependent, must a taxpayer provide total support for the full year to that individual?

Answer 3

No. Dependants may provide a measure self-support, or may receive certain government support. Also support need only be provided at some time during the year not necessarily the whole year

Question 4

besides a taxpayer’s own natural or adopted child, what other persons may be considered a “child’ for tax purposes under the extended definition?

Answer 4

your spouse or c/l\s child, anyone dependant on the taxpayer for support and who the taxpayer has custody and control over, anyone of whom the taxpayer had custody and control immediately before that person reached 19

Question 5

Mark moved in with Tanya in August. He wholly supports Tanya and her son. Jason, who calls him “papa”. what marital status should Mark and Tanya indicate on their tax returns?

Answer 5

common law
Although the relationship has not existed for 12 months, mark is a parent of Tanya’s child, since he wholly supports the child and assumes his share of parental responsiblitities

Question 6

John, Suzanne, and Joyce are university students. they share an apartment to contain their 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 their tax returns?

Answer 6

They will each indicate single. although they live in the same house, none of them are living together as a couple

Question 7

Harry felt sorry for an old friend who was down on his luck, and allowed him to move in until he was “back on his feet”. Harry has been supporting him ever since. Can Harry claim the amount for an eligible dependant for him?

Answer 7

NO. Because he is not related to him

Question 8

Elaine and Suzie both support their 15 year old sister, Janet. all three sisters live in the same dwelling. can both Elaine and Suzie claim the amount for an eligible dependant for Janet?

Answer 8

NO. only one taxpayer may claim the amount for an eligible dependant and there may be only one claim per dwelling.

Question 9

Sophie is single an dis 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 dependant for her niece even though she is not legally her child?

Answer 9

Yes. the child does need to be legally her adopted to qualify as a “child”

Question 10

John’s mother lived with him throughout the year. er net income for the year was $940. she has been a widow for several years. under what conditions is john eligible to claim the amount for an eligible dependant for his mother?

what amount would he receive if he can claim her?

Answer 10

if he was not living with a spouse or c/l partner throughout the year. if john is separated, he cannot be supporting nor be supported by his spouse or c/l partner. his mother can also not be claimed by any other taxpayer. Also, no one else in the dwelling can claim the amount for the eligible dependant.

9,882 (10,822 - 940)

Question 11

Leslie was under 18 throughout the year and had no income. she and her widowed father lived together until September when she married robby and moved in with him. Robby is claiming the spouse or c/l partner amount for Leslie. what if any, personal amount can Leslie’s father claim in respect of her?

Answer 11

Leslie’s father can claim the amount for an eligible dependant for Leslie even though Robby is claiming the spouse or c/l partner amount for her. this is because Robby and Leslie were not married throughout the year.

Question 12

Dan Duval is divorced and has custody of his two children: Stanley (born aug 16, 1993) and Alicia (born Feb 2, 2000). Stanley’s net income is $2,850 and Alcia’s is zero. Neither child is infirm. Daniel and the children live together. Who should Daniel claim as the eligible dependant/

Answer 12

Alicia because she has zero income

Question 13

Shannon and Bill divorced in July. Shannon was awarded custody of their two dauthers and bill was awarded custody of their son. The girls attend a local elementary school. Bill jr is 17 and attends the local high school. due to an infirmity bill is eligible to claim the Family caregiver amount for Bill jr. Neither established a conjugal relationship in the year.

How much can Shannon claim on line 367 (eligible dependants, + children + spouse or c/l and family caregiver)

How much can Bill Claim?

Answer 13

Shannon Can Claim the flowing

1. Basic personal amount
2. Amount for eligible dependant (for one)
3. two children born 1995 or later

Bill can claim the family caregiver amount and child amount for bill jr.

Question 14

John and Mary each contribute to the support of their 22 year old brother , Timmy, who is infirm and has no income. they each have a legitimate claim to the “amount for infirm dependants age 18 or older” they want to divide the allowable amount equally. what is the amount that each may claim?

Answer 14

6402 / 2 = 3201

Question 15

Throughout the year Paul lived with his 56 year old mother who had no income and who was totally dependant upon him for support. she is in good health.
a. what personal amount may Paul Claim for his mother if he was single at some time during the year?

b. what personal amount may Paul claim for his mother if he was married throughout the year?

Answer 15

a. he can claim the eligible dependant only

b. none. if she was infirm than he could’ve claimed the caregiver amount.

Question 16

Nathalie and her husband support Nathalie’s grandfather who is confined to a bed in a nursing home. Her grandfather had a net income of $2,500. He was born july 1 1939. No one else claimed the personal amount for the grandfather. what can Nathalie claim?

Answer 16

Nathalie can claim the following
1. infirmed dependant 18 or over

base amount is 12,822 - 2,500 = 10,322 but the maximum is $6,402

Question 17

Justin Weber is widower. He supports two daughters Isabel (born dec 19, 1995) and Eva (born Nov 8, 1987) Isabel lives at home and has no income. Eva is mentally infirm and lives in a group home. she has a net income of $5,000. what can Justin claim?

Answer 17

He would claim Isabel for the eligible dependant for the full amount of 10,822 because she has no net income.

He can claim the infirm dependant 18 or older for Eva to the maximum of 6402.

Question 18

Andrew and Joyce Malone take care of Andrew’s mother, Mary who lives with them. Mary was born June 13, 1939. she is in excellent health and has a net income of $12,000. What can Andrew Claim?

Answer 18

1. He can claim the caregiver amount for his mother less her net income for the maximum amount of 4,402.

Question 19

Sandra and Ross enrolled their two boys Mark and Chris in Hockey camp in 2012. Mark was born Feb 12,1995 and chris was born August 4, 1996. The Hockey school issues receipts for $675 / boy. These receipts indicate that the hockey camp qualified as a prescribed program of physical activity. Neither Chris nor mark is disabled.

A. what is the maximum claim that can be made for Mark and Chris.

Answer 19

for mark you cannot claim anything because he was not under 16 at the beginning of the year.

for Chris, you can claim to a maximum of $500.