报税的non-resident dependent
- 主题发起人 bengbu
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- 2012-10-06
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税表上有一项 (305), 但条件非常苛刻:
http://www.cra-arc.gc.ca/tx/ndvdls/tpcs/ncm-tx/rtrn/cmpltng/ddctns/lns300-350/305/lgbl-eng.html
You may be able to claim this amount if, at any time in the year, you met all of 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 2012.
You lived with the dependant (in most cases in Canada) in a home that 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 has an impairment in physical or mental functions.
http://www.cra-arc.gc.ca/tx/ndvdls/tpcs/ncm-tx/rtrn/cmpltng/ddctns/lns300-350/305/lgbl-eng.html
You may be able to claim this amount if, at any time in the year, you met all of 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 2012.
You lived with the dependant (in most cases in Canada) in a home that 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 has an impairment in physical or mental functions.
http://www.cra-arc.gc.ca/E/pub/tg/5000-g/5000g-12e.pdf
报税的guide上，33页，有一项non-resident dependent。
Amounts for non-resident dependants
You may be able to claim an amount for certain dependants who live outside Canada if they depended on you for support.
If the dependants already have enough income or assistance for a reasonable standard of living in the country in which they live, we do not consider them to depend on you for support. Also, we do not consider gifts you send them to be support.
Supporting documents – If you are filing electronically, keep all your documents (proof of your payment of support) in case we ask to see them at a later date. If you are filing a paper return, attach your documents. Proof of payment must show your name, the amount and the date of the payment, and the dependant’s name and address. If you sent the funds to a guardian, the guardian’s name and address must also show on the proof of payment.
报税的guide上，33页，有一项non-resident dependent。
Amounts for non-resident dependants
You may be able to claim an amount for certain dependants who live outside Canada if they depended on you for support.
If the dependants already have enough income or assistance for a reasonable standard of living in the country in which they live, we do not consider them to depend on you for support. Also, we do not consider gifts you send them to be support.
Supporting documents – If you are filing electronically, keep all your documents (proof of your payment of support) in case we ask to see them at a later date. If you are filing a paper return, attach your documents. Proof of payment must show your name, the amount and the date of the payment, and the dependant’s name and address. If you sent the funds to a guardian, the guardian’s name and address must also show on the proof of payment.
This is a rare and interesting situation (at least I've never seen such case). I only found two related readings: IT-513R and an online article.
From IT-513R, it says "The criteria for determining whether an individual may claim a personal tax credit for a spouse or child or grandchild who is a resident also apply for one who is a non-resident".
Assuming you are single and fully supported your parents, you still fail to meet this one condition: You lived with the dependant (in most cases in Canada) in a home that you maintained. This criteria seems self-contradictory to me for the purpose of claiming non-resident dependent credit. The reason being you can't be living with your non-resident dependent outside Canada while you are living in Canada as a resident.
So I found this article about temporary workers:
http://www.hrbtaxtalk.ca/blog/the-ins-and-outs-of-claiming-non-resident-dependants/
The article above says a temporary worker in Canada can claim this credit on the ground that he/she is deemed to be living with the non-resident dependents if not for working in Canada temporarily.
But for those with PR status, it's tricky. If I were you, I would claim it for now, and see how CRA decide. Prepare all required documentations to support your claim, as CRA will 100% ask to see them.
Well, that's my thought. Eager to see any input from people with such experiences.
From IT-513R, it says "The criteria for determining whether an individual may claim a personal tax credit for a spouse or child or grandchild who is a resident also apply for one who is a non-resident".
Assuming you are single and fully supported your parents, you still fail to meet this one condition: You lived with the dependant (in most cases in Canada) in a home that you maintained. This criteria seems self-contradictory to me for the purpose of claiming non-resident dependent credit. The reason being you can't be living with your non-resident dependent outside Canada while you are living in Canada as a resident.
So I found this article about temporary workers:
http://www.hrbtaxtalk.ca/blog/the-ins-and-outs-of-claiming-non-resident-dependants/
The article above says a temporary worker in Canada can claim this credit on the ground that he/she is deemed to be living with the non-resident dependents if not for working in Canada temporarily.
But for those with PR status, it's tricky. If I were you, I would claim it for now, and see how CRA decide. Prepare all required documentations to support your claim, as CRA will 100% ask to see them.
Well, that's my thought. Eager to see any input from people with such experiences.
