按照 CRA 的说法,应该不能! 这:
Can you claim the caregiver amount?
Can you claim the caregiver amount?
Answer the following questions to find out if you can claim the caregiver amount.
If, at any time in 2008, 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 $4,095 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 of the following conditions. The person must have:
- been 18 or over at the time he or she lived with you;
- had a net income in 2008 (line 236 of his or her return, or what line 236 would be if he or she filed a return) of less than $18,081; and
- been dependent on you due to an impairment in mental or physical functions or, if he or she is your or your spouse's or common-law partner's parent or grandparent, born in 1943 or earlier.
If you were required to make
support payments for a child, you cannot claim an amount on line 315 for that child. However, if you were separated from your spouse or common-law partner for only
part of 2008 due to a breakdown in your relationship, you can still claim an amount for that child on line 315 (plus any allowable amounts on
line 305 and
line 318) as long as you do not claim any support amounts paid to your spouse or common-law partner on
line 220. You may claim whichever is better for you.