父母报税的问题 - CRA is asking why your parents are your dependents.

[jiejie]

Received a processing review from CRA, requesting an explanation why my parents are claimed as dependents.

Just got off the phone with a CRA agent. He explained that not speaking English/French is not a reason for parents to live with you to be dependents. They want to know what your parents' mental or physical infirmity causes them to live with you as dependents.

Have you been asked such question? What is considered eligible dependents? CRA's website (http://www.cra-arc.gc.ca/tx/ndvdls/tpcs/ncm-tx/rtrn/cmpltng/ddctns/lns300-350/305/q7-eng.html) only sets some conditions about eligible dependents, but it does not include infirmity.

Anyone had similar issues before? How to explain this?

 

[jiejie]

This discussion seems to suggest that parents can be dependents?
http://bbs.comefromchina.com/threads/896902/

CRA
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. (So if you lived with a spouse or common-law partner but not being supported by that person - does this mean that if you are financially independent you can still claim parents as dependent?)
• You supported a dependant in 2012. (Of course)
• 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. (Of course)

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.

 

[lahaya]

Received a processing review from CRA, requesting an explanation why my parents are claimed as dependents.

Just got off the phone with a CRA agent. He explained that not speaking English/French is not a reason for parents to live with you to be dependents. They want to know what your parents' mental or physical infirmity causes them to live with you as dependents.

Have you been asked such question? What is considered eligible dependents? CRA's website (http://www.cra-arc.gc.ca/tx/ndvdls/tpcs/ncm-tx/rtrn/cmpltng/ddctns/lns300-350/305/q7-eng.html) only sets some conditions about eligible dependents, but it does not include infirmity.

Anyone had similar issues before? How to explain this?

Are you married? If you are not, your parents may be eligible to be your dependents as they live with you in Canada.

 

[jiejie]

Does the marriage status matter?

• 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.

Am I correct to interpret it as such: If you are single/separated OR live with a spouse or common-law partner but not being supported by that person - which means you are financially independent from your spouse/common law partner - you can still claim parents as dependents?

 

[jiejie]

Found it in the CRA Guide for 2012 - Your parents or in-laws do not have to be mentally or physically impaired to be your dependent, they can be 65 years and older to be your dependent. By doing this you can claim a maximum of $6402/parent for tax year 2012. (my personal interpretation only, you need to do your own research or confirm this with CRA).

Line 315 – Caregiver amount (CRA 2012 General Income Tax and Benefit Guide page 42 http://www.cra-arc.gc.ca/E/pub/tg/5000-g/5000g-12e.pdf )
If, at any time in 2012, you (either alone or with another person) maintained a dwelling where you and one or more of your dependants lived, you may be able to claim a maximum amount of $4,402 for each dependant. Each dependant must have been one of the following individuals:
■ your or your spouse’s or common-law partner’s child or grandchild; or
■ your or your spouse’s or common-law partner’s brother, sister, niece, nephew, aunt, uncle, parent, or grandparent who was resident in Canada. You cannot claim this amount for a person who was only visiting you.
In addition, each dependant must meet all the following conditions. The person must have:
■ been 18 years of age or older at the time he or she lived with you;
■ had a net income in 2012 (line 236 of his or her return, or the amount it would be if he or she filed a return) of less than $19,435; and

■ been dependent on you due to an impairment in physical or mental functions, or, if he or she is your or your spouse’s or common-law partner’s parent or grandparent, born in 1947 or earlier.

 

[liujiejie]

有可能你误填了某些项，把你的基本情况说说，我可以给你解释。
比如你是已婚还是单身；
你的父母多大年纪，超过65吗？跟你同住吗？是残疾人吗？
CRA也就是查这些如果你填报了L315（ L305；L306不属于普遍情况）。

 

[jiejie]

谢谢美女的关心。我已婚，公婆是移民和我们住在一起，两人都超过65岁，存在老年人常有的心血管，血压和视力问题。2012年只在我的Schedule 5上填了L315和公婆的出生日期及地址，每人$4402。不知道对不对。按报税说明上来看我是不是该填$6402每人呀?现在CRA要我的Schedule 5，还要解释他们为什么要跟我们住一块儿，主要问有什么身体状况。很奇怪的。

 

[smartgirl]

按你说的情况，你不能把父母作为eligible dependents L305 来报。

1 你已婚，没满足第一条：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. 看了你上面的解释，你自己的理解错误了。你夫妻俩住在一起就已经不满足条件了，跟financially independent没关系。如果说你已婚，夫妻分开住，而且没有经济上分享，这样才行。也就是说名存实亡的夫妻关系，你肯定不是吧。

2。如果上面一条没满足，那你父母得是disable或者infirm才行。这就是为什么CRA要问你父母的身体情况。一般的高血压，心血管疾病不能算是disable或者infirm。视力问题的话，除非你能说服医生给你父母issue T2201 disability certificate，否则不行。

这个credit是case by case的，父亲和母亲是单独考虑的，不用两个人都满足。谁满足了谁就是eligible dependent。

哦，解释了半天才看到，你报了L315，caregiver是可以的。 父母俩都满足条件，分别可以报$4402。CRA也就是例行检查，问问就问问呗，不怕。

 

[jiejie]

谢谢美女!

 

[liujiejie]

我猜你是在填schedule 5 时出了差错。

- Is this dependant physically or mentally infirm? 要选NO. 一般的老年病不能算infirm。
- If you are entitled to the family caregiver amount, enter $2,000 (see page 33 in the guide and complete box 5112 below). 一定要填0（零）

谢谢美女的关心。我已婚，公婆是移民和我们住在一起，两人都超过65岁，存在老年人常有的心血管，血压和视力问题。2012年只在我的Schedule 5上填了L315和公婆的出生日期及地址，每人$4402。不知道对不对。

对着呢。你可以把栏2，3，4，5，6，7都唱一下，如果你不介意的话。
另外，你父母填税表了没有？CRA有可能是例行公事，你再填一张schedule 5 寄去就妥了。

 

[YOYO2135]

那如果只有母亲是我的dependent、那我还可以申报她作为我的caregiver么？
去年我没有申报caregiver／baby sitter那项。

谢谢

 

[smartgirl]

那如果只有母亲是我的dependent、那我还可以申报她作为我的caregiver么？
去年我没有申报caregiver／baby sitter那项。

谢谢

可以