,canada ,cu/oms
            & ,rev5ue ,ag5cy

              ,9come ,tax
          ,9t]pret,n ,bullet9
              ,,it-#eac;,r

             ,9 ,"o ,volume
           ,pr9t ,pages #a-ad
       ,brl ,pages ;i-;ii & #a-fd
    
































                 ,9dex
    
                               ,brl page
,applic,n """"""""""""""""""""""""""" #d
,summ>y """"""""""""""""""""""""""""" #d
,4cus.n & ,9t]pret,n """""""""""""""" #f
,g5]al """""""""""""""""""""""""""""" #f
,calcul,n ( cr$its """""""""""""""""" #g
,basic p]sonal tax cr$it """""""""""" #h
,sp\sal tax cr$it """"""""""""""""""" #i
  ,limit,ns """""""""""""""""""""""" #aa
,equival5t-to-sp\se tax cr$it """""" #ac
  ,limit,ns """""""""""""""""""""""" #ah
,dep5dant tax cr$it """""""""""""""" #ba
  ,limit,ns """""""""""""""""""""""" #bd
,age tax cr$it """"""""""""""""""""" #bh
,non-resid5t sp\se1 * or gr&*ild (
  an 9dividual resid5t 9 ,canada """ #cj
,9dividuals mak+ support pay;ts """" #cc
,bankruptcy """""""""""""""""""""""" #ch
,o!r bullet9s """""""""""""""""""""" #ci
,app5dix ;,a--,t]m9ology """"""""""" #dj
,app5dix ;,b--,summ>y ( p]sonal
  tax cr$its """"""""""""""""""""""" #df
                                      ;i
                 ,9dex
,explan,n ( ,*anges = ,9t]pret,n
  ,bullet9 ,,it-#eac;,r ,p]sonal
  ,tax ,cr$its """"""""""""""""""""" #eb
  ,9troduc;n """"""""""""""""""""""" #eb
  ,r1sons =! ,revi.n """"""""""""""" #eb
  ,legislative & ,o!r ,*anges """""" #ec

















                                     ;ii
,canada ,cu/oms                       #a
& ,rev5ue ,ag5cy

              ,9come ,tax
          ,9t]pret,n ,bullet9
    
,subject3 ,9come ,tax ,act
  ,p]sonal ,tax ,cr$its
,numb]3 ,,it-#eac;,r
,date3 ,febru>y #bd1 #aiih
,ref];e3 ,subsec;ns #aah7#a7 & 7#b7 7al
  sec;ns #aag.a1 #aah.h1 & #aah.ie2
  subsec;ns #hb7#c71 #aag7#b71 #aah7#d71
  7#e71 & 7#f71 #abh7#b71 #bej7#a71
  #bea7#f71 & #beb7#a71 7#b71 & 7#d72 !
  def9i;n ( 8self-3ta9$ dome/ic
  e/abli%;t0 9 subsec;n #bdh7#a72 &
  p>agraphs #fj7b7 & #bea7#b77a77

  ,9t]pret,n bullet9s 7,,it's7 provide
,rev5ue ,canada's te*nical 9t]pret,ns (
9come tax law4 ,due 6_! te*nical nature1
,,it's >e us$ prim>ily 0de"p;tal /aff1
tax speciali/s1 & o!r 9dividuals :o h an
9t]e/ 9 tax matt]s4 ,= ^? r1d]s :o    #a
              ,,it-#eac;,r           a#a
pref] a less te*nical explan,n (! law1 !
,de"p;t (f]s o!r public,ns1 s* z tax
guides & bro*ures4
  ,:ile ! ,,it's d n h ! =ce ( law1 !y c
g5],y 2 reli$ ^u z reflect+ ! ,de"p;t's
9t]pret,n (! law 6be appli$ on a 3si/5t
basis 0de"p;tal /aff4 ,9 cases ": an
,,it has n yet be5 revis$ 6reflect
legislative *anges1 r1d]s %d ref] 6!
am5d$ legisl,n & xs e6ective date4
,simil>ly1 c\rt deci.ns subsequ5t 6!
date (! ,,it %d 2 3sid]$ :5 det]m9+ !
relevancy (! -;ts 9 ! ,,it4
  ,an 9t]pret,n describ$ 9 an ,,it
applies z (! date ! ,,it is publi%$1
un.s o!rwise specifi$4 ,:5 "! is a *ange
9 a previ\s 9t]pret,n &! *ange is
b5eficial 6taxpay]s1 x is usu,y e6ective
= all future assess;ts & reassess;ts4
,if ! *ange is n fav\ra# 6taxpay]s1 x w
norm,y 2 e6ective =! curr5t & subsequ5t
tax,n ye>s or = transac;ns 5t]$ 96af !
date (! ,,it4
                                      #b
              ,,it-#eac;,r           b#a
  ,a *ange 9 a de"p;tal 9t]pret,n may al
2 ann\nc$ 9 ! ,9come ,tax ,te*nical
,news4
  ,if y h any -;ts reg>d+ matt]s 4cuss$
9 ? ,,it1 pl1se s5d !m to3

  ,director1 ,busi;s & ,public,ns
    ,divi.n
  ,9come ,tax ,rul+s & ,9t]pret,ns
    ,directorate
  ,policy & ,legisl,n ,bran*
  ,rev5ue ,canada
  #be ,ni*olas ,/reet
  ,ottawa ,,on
  ,k#a;,a #j;,l#e

  ,9t]pret,n bullet9s c 2 f.d on !
,rev5ue ,canada ,9t]net site at3
_+www.rc.gc.ca_:




                                      #c
               ,applic,n             c#a
    
  ,? bullet9 c.els & replaces ,9t]pret,n
,bullet9 ,,it-#eac dat$ ,febru>y #c1
#aihi4

                ,summ>y
    
  ,9dividuals >e 5titl$ 6claim c]ta9
non-refunda# tax cr$its 9 calculat+
taxes paya# =a tax,n ye>4 ,^! cr$its
reduce ! am.t ( 9come tax an 9dividual
[es4 ,if ! total ( ^! cr$its is m ?an !
9come tax ! 9dividual wd o!rwise [e =!
ye>1 ! 9dividual w n get a refund =!
di6];e4
  ,? bullet9 4cusses ! eligibil;y
require;ts &! am.ts & calcul,ns =!
foll[+ non-refunda# tax cr$its1 ref]r$
6z p]sonal tax cr$its3
    --! basic p]sonal tax cr$it2
    --! sp\sal tax cr$it2
    --! equival5t-to-sp\se tax cr$it2
    --! dep5dant tax cr$it2 &
    --! age tax cr$it4                #d
              ,,it-#eac;,r           d#a
  ,p]sonal tax cr$its >e calculat$
0multiply+ a total or s+le doll> am.t 0!
l[e/ tax rate p]c5tage4 ,! doll> am.ts
(! di6]5t p]sonal tax cr$its1 ":
applica#1 >e reduc$ 0! 9come =! ye> 7in
excess ( c]ta9 limits7 (! 9dividual1 !
sp\se or ! dep5dant4 ,^! doll> am.ts &
9come limits >e subject 6adju/;t
6reflect 9cr1ses1 if any1 9 ! ,3sum]
,price ,9dex 9 excess ( #c@3p4 ,un.s
o!rwise 9dicat$1 ! doll> am.ts & 9come
limits 3ta9$ 9 ? bullet9 apply =! #aiib
6#aiig tax,n ye>s4 ,! doll> am.ts &
9come limits = o!r tax,n ye>s c 2 f.d 9
! ,g5]al 9come tax package =! "picul>
ye>4
  ,a 4cus.n ( c]ta9 t]ms us$ "?\t ?
bullet91 &a *>t summ>iz+ ! basic
eligibil;y require;ts & calcul,ns =
p]sonal tax cr$its1 c 2 f.d 9 !
,app5dices at ! 5d (! bullet94 ,=a li/ (
o!r relat$ bullet9s1 see #da 2l4

                                      #e
          ,4cus.n & ,9t]pret,n        #b
                 ,g5]al
    
#a4 ,! topics ( ? bullet9 >e 4cuss$ "u !
  foll[+ h1d+s3

                              ,p>agraphs
,calcul,n ( cr$its """""""""""""""""" #b
,basic p]sonal tax cr$it """""""""""" #c
,sp\sal tax cr$it """""""""""""""" #d-aj
,equival5t-to-sp\se tax cr$it """ #aa-bb
,dep5dant tax cr$it """"""""""""" #bc-cj
,age tax cr$it """""""""""""""""" #ca-cd
,non-resid5t sp\se1 * or gr&*ild
  ( an 9dividual resid5t 9
  ,canada """"""""""""""""""""""" #ce-ch
,9dividuals mak+ support pay;ts """" #ci
,bankruptcy """""""""""""""""""""""" #dj
,o!r bullet9s """""""""""""""""""""" #da
,app5dix ;,a--,t]m9ology
  ,*
  ,9come
  ,m5tal or physical 9firm;y
  ,sp\se
  ,support                            #f
              ,,it-#eac;,r           a#b
,app5dix ;,b--,summ>y ( p]sonal
  tax cr$its

           ,calcul,n ( cr$its
    
#b4 ,subsec;n #aah7#a7 sets \ ! =mulas =
  calculat+ ! basic p]sonal tax cr$it1 !
  sp\sal tax cr$it1 ! equival5t-to-sp\se
  tax cr$it1 &! dep5dant tax cr$it4
  ,subsec;n #aah7#b7 sets \ ! =mula =
  calculat+ ! age tax cr$it4

  ,p]sonal tax cr$its >e calculat$
  0multiply+ a total or s+le doll> am.t
  0! l[e/ tax rate p]c5tage ref]r$ 6in
  subsec;n #aag7#b7 7#ag@3p s9ce #aihh74
  ,! doll> am.ts (! di6]5t p]sonal tax
  cr$its >e set \ 9 ! relevant provi.ns
  (! law &1 ": applica#1 >e reduc$ 0!
  9come =! ye> 7in excess ( c]ta9
  limits7 (! 9dividual1 ! sp\se or !
  dep5dant4 ,^! doll> am.ts & 9come
  limits >e subject 6annual 9dex,n4
  ,basic,y1 "u sec;n #aag.a1 ^!       #g
              ,,it-#eac;,r           b#b
  am.ts w 2 9cr1s$ 0! por;n (! annual
  9cr1se1 if any1 9 ! ,3sum] ,price
  ,9dex 9 excess ( #c@3p4 ,un.s o!rwise
  9dicat$1 ! doll> am.ts & 9come limits
  3ta9$ 9 ? bullet9 apply =! #aiib
  6#aiig tax,n ye>s4

  ,! doll> am.ts1 9come limits1 & tax
  rate p]c5tage = o!r tax,n ye>s c 2 f.d
  9 ! ,g5]al 9come tax package =!
  "picul> ye>4

        ,basic p]sonal tax cr$it
    
#c4 ,an 9dividual is 5titl$ 6a basic
  p]sonal tax cr$it ( 4#a1jig.eb4 ,?
  cr$it is calculat$ 0multiply+ ! doll>
  am.t ( 4#f1def 0! l[e/ tax rate
  p]c5tage ( #ag@3p4




                                      #h
           ,sp\sal tax cr$it         c#b
    
#d4 ,an 9dividual may claim a sp\sal tax
  cr$it =a ye> if at any "t 9 ! ye> !
  9dividual3
  --is m>ri$2
  --supports 8 or h] sp\se2 &
  --is n liv+ sep>ate & a"p f t sp\se 2c
    (a br1kd[n ( _! m>riage4
  ,s9ce ! require;ts = claim+ ! sp\sal
  tax cr$it ne$ only 2 met at "s po9t 9
  ! ye>1 ! cr$it may 2 availa# 9 a ye> 9
  : an 9dividual m>ries1 & may al 2
  availa# 9 a ye> 9 : a m>riage br1kd[n
  o3urs4 ,h["e1 ! cr$it is n availa# 6an
  9dividual :o1 = example1 may support 8
  or h] sp\se "? ! pay;t ( support
  am.ts1 9 ye>s foll[+ ! ye> 9 : a
  m>riage br1kd[n o3urs & "?\t : ! two
  9dividuals live sep>ate & a"p4

  ,an 9dividual's claim =! sp\sal tax
  cr$it is subject 6! am.t (! sp\se's
  9come =! ye>4 ,=! m1n+ (! t]ms
                                      #i
              ,,it-#eac;,r           d#b
89come10 8sp\se0 79clud+ 8m>riage071 &
  8support10 see ,app5dix ;,a4
#e4 ,! sp\sal tax cr$it is calculat$
  0multiply+ ! doll> am.t ( 4#e1chj
  7reduc$ 0! sp\se's 9come =! ye> 9
  excess ( 4#ech7 0! l[e/ tax rate
  p]c5tage ( #ag@3p4 ,if ! sp\se's 9come
  is 4#ech or less1 ! sp\sal tax cr$it
  is 4#iad.fj 7#ag@3p multipli$
  04#e1chj74 ,if ! sp\se's 9come is
  4#e1iah or m1 ! sp\sal tax cr$it is
  nil4
#f4 ,": two 9dividuals >e liv+ sep>ate &
  a"p at ! 5d (a ye> 2c (a br1kd[n ( _!
  m>riage1 &! m>riage br1kd[n o3urr$ 9 !
  ye>1 only ! 9come =! p]iod (! ye> 2f !
  br1kd[n is 9come =! calcul,n (! sp\sal
  tax cr$it4 ,9 all o!r cases1 ! 9come
  (! sp\se =! 5tire tax,n ye> m/ 2 tak5
  96a3.t 9 calculat+ ! sp\sal tax cr$it4
#g4 ,if an 9dividual's claim =! sp\sal
  tax cr$it wd 2 reduc$ 2c (! 9clu.n 9 !
  sp\se's 9come ( taxa# divid5ds rcvd f
  corpor,ns resid5t 9 ,canada1 !     #aj
              ,,it-#eac;,r           e#b
  9dividual c elect1 "u subsec;n
  #hb7#c71 6h all (! taxa# divid5ds rcvd
  0! sp\se f taxa# ,canadian corpor,ns
  9clud$ 9 ! 9dividual's 9come4 ,if !
  9dividual s elects1 ! divid5ds >e
  exclud$ f ! sp\se's 9come1 ?us all[+ !
  9dividual 6claim a l>g] sp\sal tax
  cr$it ?an wd o!rwise 2 availa#4
  ,subsec;n #hb7#c7 is 4cuss$ 9 ! curr5t
  v].n ( ,,it-#bie1 ,taxa# ,divid5ds
  ,rcvd af #aihg 0a ,sp\se4
#h4 ,ei sp\se 7b n bo?7 may claim a
  sp\sal tax cr$it 9 respect (! o!r1
  provid$ ! sp\se mak+ ! claim is ! "o
  :o support$ ! o!r4
--------------------------------------#c
               ,limit,ns
    
#i4 ,2c ( p>agraph #aah7#d77a71 an
  9dividual _c claim a sp\sal tax cr$it
  9 a tax,n ye> = m ?an "o sp\se4 ,9
  a4i;n1 "u p>agraph 7b7 (! descrip;n (
  ;,b 9 subsec;n #aah7#a71 if an
  9dividual claims a sp\sal tax      #aa
              ,,it-#eac;,r           a#c
  cr$it =a ye>1 ! 9dividual _c claim !
  equival5t-to-sp\se tax cr$it = t ye>4
  ,= example1 9 ! ye> 9 : "! is a *ange
  9 m>ital /atus1 an 9dividual may meet
  ! require;ts = claim+ ! sp\sal tax
  cr$it &! equival5t-to-sp\se tax cr$it4
  ,9 ? case1 ! 9dividual may claim !
  sp\sal tax cr$it or ! equival5t-to-
  sp\se tax cr$it1 :i*"e is m b5eficial
  6! 9dividual4 ,if ! 9dividual *ooses
  6claim ! sp\sal tax cr$it =! ye>1 !
  9dividual _c claim ! equival5t-to-
  sp\se tax cr$it = t ye>4 ,= 9=m,n on !
  equival5t-to-sp\se tax cr$it1 see #aa
  6#bb 2l4
#aj4 ,if an 9dividual is mak+ support
  pay;ts =! ma9t5.e (a sp\se1 see #ci 2l
  =! e6ect on ! sp\sal tax cr$it4





                                     #ab
        ,equival5t-to-sp\se tax      b#c
                 cr$it
    
#aa4 ,an 9dividual :o does n claim a
  sp\sal tax cr$it =! ye> & :o1 at any
  "t 9 ! ye>1 0 n m>ri$1 or 0 m>ri$ b
  did n support nor live ) 8 or h] sp\se
  & 0 n support$ 0his or h] sp\se1 may
  claim an equival5t-to-sp\se tax cr$it
  =a qualifi$ relative 7subject 6! am.t
  (! qualifi$ relative's 9come =! ye>7
  if1 at t "t3
  --! 9dividual ma9ta9$ a resid;e 7see
    #ae 2l7 ei al"o or ) o!r p]sons2
  --! 9dividual liv$ 9 ! resid;e2 &
  --! 9dividual support$ a qualifi$
    relative 9 ! resid;e4
  ,! m1n+ (! t]m 8qualifi$ relative0 is
  4cuss$ 9 #ac 2l4 ,=! m1n+ (! t]ms
  89come10 8sp\se10 & 8support10 see
  ,app5dix ;,a4
#ab4 ,! equival5t-to-sp\se tax cr$it is
  calculat$ 0multiply+ ! doll> am.t (
  4#e1chj 7reduc$ 0! qualifi$ relative's
  9come =! ye> 9 excess ( 4#ech7     #ac
              ,,it-#eac;,r           c#c
  0! l[e/ tax rate p]c5tage ( #ag@3p4
  ,if ! qualifi$ relative's 9come is
  4#ech or less1 ! equival5t-to-sp\se
  tax cr$it is 4#iad.fj 7#ag@3p *#d
  4#e1chj74 ,if ! qualifi$ relative's
  9come is 4#e1iah or m1 ! equival5t-to-
  sp\se tax cr$it is nil4
#ac4 ,=! purposes (! equival5t-to-sp\se
  tax cr$it1 a 8qualifi$ relative0 is a
  p]son :o is3
  --a resid5t ( ,canada1 except ": !
    claim is 9 respect (! 9dividual's *
    7see ,app5dix ;,a72
  --:olly dep5d5t = support on !
    9dividual1 or ! 9dividual & s* o!r
    p]sons :o jo9tly ma9ta9 ! resid;e2
  --relat$ 6! 9dividual2 &
  --"u #ah ye>s ( age or :olly dep5d5t
    0r1son ( m5tal or physical 9firm;y1
    except ": ! claim is 9 respect (!
    9dividual's p>5t or gr&p>5t4 ,=!
    m1n+ (! t]m 8m5tal or physical
    9firm;y10 see ,app5dix ;,a4 ,=!
                                     #ad
              ,,it-#eac;,r           d#c
    ext5d$ m1n+ (! t]m 8p>5t0 or
    8gr&p>5t10 see #be 2l4
  ,p>agraph #bea7#b77a7 provides t two
  p]sons >e 8relat$0 6ea* o!r if !y >e
  9dividuals 3nect$ 0blood rel,n%ip1
  m>riage or adop;n4 ,s* rel,n%ips >e
  det]m9$ 0! rules 3ta9$ 9 subsec;n
  #bea7#f71 tgr ) rules 3ta9$ 9 sec;n
  #beb4 ,=a 4cus.n ( ^! provi.ns (!
  ,act1 see ! curr5t v].n ( ,,it-#dai1
  ,m1n+ ( ,>m's ,l5g?4
#ad4 ,a newborn * hav+ life 7h["e
  briefly7 is 3sid]$ 6be dep5d5t =
  support on an 9dividual4 ,an 9dividual
  may claim ! equival5t-to-sp\se tax
  cr$it =a newborn * provid$ ! o!r
  require;ts 6claim t cr$it >e met4 ,no
  tax cr$it is all[a# =a fetus or a
  /illborn *4
#ae4 ,a 8resid;e0 m/ 2 a self-3ta9$
  dome/ic e/abli%;t1 :1 z def9$ 9
  subsec;n #bdh7#a71 m1ns a dwell+ h\se1
  a"p;t or o!r simil> place ( resid;e 9
  : a p]son z a g5]al rule sleeps    #ae
              ,,it-#eac;,r           e#c
  & eats4 ,! size (! e/abli%;t is ( no
  3sequ;e & ev5 a "o-room ba*elor a"p;t
  cd qualify if x is self-3ta9$4 ,a room
  7or rooms7 9 a hotel or bo>d+ h\se wd
  n ord9>ily 2 a self-3ta9$ dome/ic
  e/abli%;t4
#af4 ,an 9dividual may support a
  qualifi$ relative :o lives away f !
  9dividual's resid;e :ile att5d+ s*ool4
  ,if ! qualifi$ relative ord9>ily lives
  )! 9dividual :5 n 9 s*ool1 &! o!r
  require;ts 6claim ! equival5t-to-sp\se
  tax cr$it >e met1 ! 9dividual may
  claim ! equival5t-to-sp\se tax cr$it =
  t p]son4
#ag4 ,if an 9dividual is liv+ sep>ate &
  a"p f 8 or h] sp\se 2c (a br1kd[n ( _!
  m>riage1 b s* sp\ses reconcile dur+ a
  tax,n ye>1 ! 9dividual may 2 a# 6claim
  ! equival5t-to-sp\se tax cr$it =! ye>
  ( reconcili,n provid$ ! 9dividual does
  n claim ! sp\sal tax cr$it =! ye> &!
  o!r require;ts 6claim ! equival5t-to-
  sp\se tax cr$it >e met4 ,?         #af
              ,,it-#eac;,r           f#c
  applies = #aiig & subsequ5t tax,n
  ye>s4 ,g5],y1 = tax,n ye>s 2f #aiig1
  s* p]sons 7 reg>d$1 9 ! ye> (
  reconcili,n1 z m>ri$ p]sons :o liv$
  tgr "?\t ! ye> & ?us a claim =!
  equival5t-to-sp\se tax cr$it 0 n
  p]mitt$4
--------------------------------------#d
#ah4 ,an 9dividual :o is factu,y resid5t
  9 ,canada is n 5titl$ 6! equival5t-to-
  sp\se tax cr$it 9 respect (a non-
  resid5t p]son1 except =a non-resid5t *
  (! 9dividual4 ,9 mo/ cases1 h["e1 !
  equival5t-to-sp\se tax cr$it w n 2
  availa# =a non-resid5t *4 ,? is 2c ! *
  usu,y is n support$ 9 a resid;e 9 :
  bo? ! 9dividual &! non-resid5t * live4

  ,if an 9dividual is n factu,y resid5t
  9 ,canada1 b1 "u subsec;n #bej7#a71 is
  deem$ 6be resid5t 9 ,canada1 &! o!r
  require;ts 6claim ! equival5t-to-sp\se
  tax cr$it >e met1 ! 9dividual w 2
                                     #ag
              ,,it-#eac;,r           a#d
  5titl$ 6! equival5t-to-sp\se tax cr$it
  =3
  --! 9dividual's *2 or
  --a qualifi$ relative 7see #ac abv7 :o
    is al deem$ 6be resid5t 9 ,canada "u
    subsec;n #bej7#a74
  
               ,limit,ns
    
#ai4 ,2c ( p>agraph #aah7#d77a71 an
  9dividual _c claim an equival5t-to-
  sp\se tax cr$it 9 a tax,n ye> = m ?an
  "o p]son4 ,9 a4i;n1 "u p>agraph 7b7 (!
  descrip;n ( ;,b 9 subsec;n #aah7#a71
  if an 9dividual claims a sp\sal tax
  cr$it =a ye>1 ! 9dividual _c claim !
  equival5t-to-sp\se tax cr$it = t ye>4
  ,= example1 9 ! ye> 9 : "! is a *ange
  9 m>ital /atus1 an 9dividual may meet
  ! require;ts = claim+ ! sp\sal tax
  cr$it &! equival5t-to-sp\se tax cr$it4
  ,9 ? case1 ! 9dividual may claim !
  sp\sal tax cr$it or ! equival5t-to-
  sp\se tax cr$it1 :i*"e is m        #ah
              ,,it-#eac;,r           b#d
  b5eficial 6! 9dividual4 ,if !
  9dividual *ooses 6claim ! sp\sal tax
  cr$it =! ye>1 ! 9dividual _c claim !
  equival5t-to-sp\se tax cr$it = t ye>4
#bj4 ,if an 9dividual is 5titl$ 6claim
  an equival5t-to-sp\se tax cr$it =a
  p]son1 p>agraph #aah7#d77c7 deems !
  p]son n 6be a dep5dant-( t or any o!r
  9dividual-=! purposes (! dep5dant tax
  cr$it & ?us no "o c claim ! dep5dant
  tax cr$it = t p]son4 ,h["e1 if an
  9dividual :o is 5titl$ 6claim !
  equival5t-to-sp\se tax cr$it =a p]son
  wd 2 5titl$1 except = p>agraph
  #aah7#d77c71 6claim ! dep5dant tax
  cr$it =! same p]son1 ! 9dividual may 2
  a# 6claim an am.t 9 a4i;n 6!
  equival5t-to-sp\se tax cr$it = t
  p]son4 ,see #bh 2l = m 9=m,n4
#ba4 ,2c ( p>agraph #aah7#d77b71 !
  equival5t-to-sp\se tax cr$it _c 2
  claim$ 0m ?an "o 9dividual3
  --=! same p]son2 or
  --=! same resid;e4                 #ai
              ,,it-#eac;,r           c#d
  ,! f/ rule wd apply1 = example1 :5 "!
  has be5 a m>riage br1kd[n1 &! sp\ses
  or =m] sp\ses :o h jo9t cu/ody (a * wd
  bo? o!rwise qualify =! equival5t-to-
  sp\se tax cr$it = t *4 ,! latt] rule
  wd apply1 = example1 ": two or m
  9dividuals jo9tly ma9ta9 a resid;e 9 :
  !y reside1 & m ?an "o 9dividual wd
  o!rwise qualify =! equival5t-to-sp\se
  tax cr$it4 ,9 ei case1 ! equival5t-to-
  sp\se tax cr$it may 2 claim$ 0only "o
  9dividual4 ,s* claims _c 2 %>$ 0hav+
  9dividuals ea* claim a por;n (! cr$it
  on _! returns1 ev5 ?\< "! is agree;t
  6%>e ! claim4 ,if ! 9dividuals >e una#
  6agree z 6:o %d claim ! tax cr$it1 nei
  c claim ! cr$it4 ,if ! equival5t-to-
  sp\se tax cr$it is d5i$ 2c ( ? rule1 a
  dep5dant tax cr$it may 2 claim$
  provid$ ! require;ts 6claim ! dep5dant
  tax cr$it &! limit,n 9 p>agraph
  #aah7#d77e7 >e met 7see #bc 6#cj 2l74
#bb4 ,if an 9dividual is mak+ support
  pay;ts =! ma9t5.e (! 9dividual's   #bj
              ,,it-#eac;,r           d#d
  *1 see #ci 2l =! e6ect on ! equival5t-
  to-sp\se tax cr$it4

          ,dep5dant tax cr$it
    
#bc4 ,an 9dividual may claim a dep5dant
  tax cr$it = ea* dep5dant 7see #be 2l7
  :o 0 #ah ye>s ( age or ov] 2f ! 5d (!
  ye> & dep5d5t on ! 9dividual 2c (
  m5tal or physical 9firm;y4 ,al? x is
  usu,y ! case1 x is n nec t ! dep5dant
  live 9 ! same resid;e z ! 9dividual =!
  purposes ( ? cr$it4 ,an 9dividual's
  claim =! dep5dant tax cr$it is subject
  6! am.t (! dep5dant's 9come =! ye>4
  ,=! m1n+ (! t]ms 89come0 & 8m5tal or
  physical 9firm;y10 see ,app5dix ;,a4
#bd4 ,= tax,n ye>s af #aiie1 ! dep5dant
  tax cr$it is calculat$ 0multiply+ !
  doll> am.t ( 4#b1cec 7reduc$ 0!
  dep5dant's 9come =! ye> 9 excess (
  4#d1ajc7 0! l[e/ tax rate p]c5tage (
  #ag@3p4 ,if ! dep5dant's 9come is
  4#d1ajc or less1 ! dep5dant tax    #ba
              ,,it-#eac;,r           e#d
  cr$it is 4#djj.ja 7#ag@3p *#d
  4#b1cec74 ,if ! dep5dant's 9come is
  4#f1def or m1 ! dep5dant tax cr$it is
  nil4 ,= tax,n ye>s 2f #aiif1 ! doll>
  am.t us$ 9 calculat+ ! dep5dant tax
  cr$it 0 4#a1ehc1 & ? doll> am.t 0
  reduc$ 0! dep5dant's 9come =! ye> 9
  excess ( 4#b1fij4 ,! maximum cr$it t 0
  availa# 0 4#bfi.aa 7#ag@3p *#d
  4#a1ehc74
#be4 ,=! purposes (! dep5dant tax cr$it1
  "u subsec;n #aah7#f71 a p]son
  qualifies z a 8dep5dant0 ( an
  9dividual =a tax,n ye> if ! p]son is
  dep5d5t on ! 9dividual = support at
  any "t 9 ! ye> & is3
  --! * 7see ,app5dix ;,a7 or gr&*ild (!
    9dividual or ! 9dividual's sp\se2 or
--------------------------------------#e
  --resid5t 9 ,canada at any "t 9 ! ye>
    & is ! p>5t1 gr&p>5t1 bro!r1 si/]1
    uncle1 aunt1 niece or nephew (!
    9dividual or (! 9dividual's sp\se4
                                     #bb
              ,,it-#eac;,r           a#e
  ,"u subsec;n #beb7#b73
  --p>5t 9cludes
    --a natural p>5t1
    --a /ep-p>5t1
    --an adoptive p>5t1
    --a p]son ( :om ! 9dividual is or
      was1 pursuant 6p>agraph
      #beb7#a77b71 3sid]$ 6be a *1 &
    --a p>5t (! 9dividual's sp\se1
  --gr&p>5t 9cludes
    --! gr&"f or gr&"m (! 9dividual's
      sp\se1 &
    --! sp\se (! 9dividual's gr&"f or
      gr&"m1
  --bro!r 9cludes
    --! bro!r (! 9dividual's sp\se1 &
    --! sp\se (! 9dividual's si/]1
  --si/] 9cludes
    --! si/] (! 9dividual's sp\se1 &
    --! sp\se (! 9dividual's bro!r1
  --uncle 9cludes ! sp\se (! 9dividual's
    aunt1
  --aunt 9cludes ! sp\se (! 9dividual's
    uncle1 &                         #bc
              ,,it-#eac;,r           b#e
  --niece or nephew 9cludes ! niece or
    nephew (! 9dividual's sp\se4
#bf4 ,g5],y1 a p]son w 2 dep5d5t =
  support on an 9dividual if ! 9dividual
  has actu,y suppli$ nec ma9t5.e1 or !
  necessities ( life1 6! p]son on a
  regul> & 3si/5t basis4 ,= example1 :5
  an eld]ly p>5t :o is n :olly self-
  support+ 2c ( m5tal or physical
  9firm;y lives )a m>ri$ *1 &! *
  provides ! nec food1 lodg+1 clo?+1
  m$ical c>e1 etc41 ! p>5t may qualify z
  a dep5dant ( t *4 ,! t]m 8support0 is
  4cuss$ 9 ,app5dix ;,a4

               ,limit,ns
    
#bg4 ,if an 9dividual is 5titl$ 6claim
  an equival5t-to-sp\se tax cr$it =a
  p]son1 p>agraph #aah7#d77c7 deems !
  p]son n 6be a dep5dant-( t or any o!r
  9dividual-=! purposes (! dep5dant tax
  cr$it & ?us no "o c claim ! dep5dant
  tax cr$it = t p]son4 ,= example1   #bd
              ,,it-#eac;,r           c#e
  an unm>ri$ 9dividual may support a
  :olly dep5d5t 9firm p>5t 9 a self-
  3ta9$ dome/ic e/abli%;t 9 : !
  9dividual al lives & : is ma9ta9$ 0!
  9dividual4 ,9 ? situ,n1 ! 9dividual
  meets ! require;ts ( bo? ! equival5t-
  to-sp\se tax cr$it &! dep5dant tax
  cr$it b is prev5t$ f claim+ ! dep5dant
  tax cr$it 2c ( p>agraph #aah7#d77c74

  ,9 ano!r example1 9 ! ye> 9 : a
  m>riage br1kd[n o3urs1 x is possi# t !
  sp\se or =m] sp\se :o has cu/ody &
  3trol (a * af ! br1kd[n (! m>riage may
  2 5titl$ 6claim ! equival5t-to-sp\se
  tax cr$it = t *4 ,if s1 ! o!r sp\se or
  =m] sp\se :o mi<t o!rwise h a valid
  claim =! dep5dant tax cr$it 9 respect
  (! * =! p]iod (! ye> prior 6! br1kd[n
  (! m>riage is prev5t$ f mak+ s* a
  claim 0p>agraph #aah7#d77c74

  ,if an 9dividual :o is 5titl$ 6claim !
  equival5t-to-sp\se tax cr$it =a    #be
              ,,it-#eac;,r           d#e
  p]son wd 2 5titl$1 except = p>agraph
  #aah7#d77c71 6claim ! dep5dant tax
  cr$it =! same p]son1 ! 9dividual may 2
  a# 6claim an am.t 9 a4i;n 6!
  equival5t-to-sp\se tax cr$it = t
  p]son4 ,see #bh 2l = m 9=m,n4
#bh4 ,an 9dividual may meet ! require;ts
  6claim ! equival5t-to-sp\se tax cr$it
  &! dep5dant tax cr$it 9 respect (!
  same dep5dant4 ,z 4cuss$ 9 #bg abv1 9
  s* circum/.es1 ! 9dividual is re/rict$
  6claim+ ! equival5t-to-sp\se tax cr$it
  =! dep5dant4 ,= #aiif & subsequ5t
  tax,n ye>s1 h["e1 x is possi# t claim+
  ! dep5dant tax cr$it =! dep5dant wd 2
  m b5eficial4 ,9 s* a case1 ! 9dividual
  is 5titl$1 "u p>agraph 7e7 (!
  descrip;n ( ;,b 9 subsec;n #aah7#a71
  6claim an am.t 9 a4i;n 6! equival5t-
  to-sp\se tax cr$it4 ,! a4i;nal am.t is
  equal 6! excess (! dep5dant tax cr$it
  t ! 9dividual wd o!rwise h be5 a#
  6claim 9 respect (! dep5dant ov] !
                                     #bf
              ,,it-#eac;,r           e#e
  equival5t-to-sp\se tax cr$it t !
  9dividual c claim4
#bi4 ,:5 two or m 9dividuals >e 5titl$
  6a dep5dant tax cr$it =a tax,n ye> =!
  same dep5dant1 ! total ( all s* tax
  cr$its1 2c ( p>agraph #aah7#d77e71 is
  re/rict$ 6! dep5dant tax cr$it t wd 2
  availa# 6"o 9dividual on ! assump;n t
  s* 9dividual 0 ! only p]son 5titl$ 6a
  dep5dant tax cr$it =! ye> = t
  dep5dant4 ,s* a situ,n may >ise :5 an
  9firm p>5t :o 0 dep5d5t "?\t ! ye>
  liv$ = "p (! ye> ) "o m>ri$ * &= "p (!
  ye> ) ano!r m>ri$ *4 ,9 ? situ,n1 ea*
  * cd h a valid dep5dant tax cr$it
  claim = support (! p>5t 9 ! ye>1 b !
  total (! dep5dant tax cr$its claim$ 0!
  two *n wd 2 re/rict$ "u p>agraph
  #aah7#d77e74 ,if 9dividuals _c agree z
  6:at por;n (! tax cr$it ea* c claim1 !
  ,m9i/] ( ,n,nal ,rev5ue may1 z provid$
  0p>agraph #aah7#d77e71 fix ! por;ns4

                                     #bg
              ,,it-#eac;,r            #f
#cj4 ,if an 9dividual is mak+ support
  pay;ts =! ma9t5.e (! 9dividual's *1
  see #ci 2l =! e6ect on ! dep5dant tax
  cr$it4

             ,age tax cr$it
    
#ca4 ,an 9dividual :o has atta9$ ! age (
  #fe ye>s 2f ! 5d (! ye> may claim an
  age tax cr$it1 subject 6! am.t (!
  9dividual's 9come =! ye>4 ,! m1n+ (!
  t]m 89come0 is 4cuss$ 9 ,app5dix ;,a4
#cb4 ,! age tax cr$it is calculat$
  0multiply+ ! doll> am.t ( 4#c1dhb
  7reduc$1 = #aiie & subsequ5t ye>s1 0an
  am.t equal 6#ae@3p (! 9dividual's
  9come =! ye> 9 excess ( 4#be1iba7 0!
  l[e/ tax rate p]c5tage ( #ag@3p4 ,if !
  9dividual's 9come =! ye> is 4#be1iba
  or less1 ! age tax cr$it is 4#eia.id
  7#ag@3p *#d 4#c1dhb74 ,if !
  9dividual's 9come is 4#di1acd or m1 !
  age tax cr$it is nil4
                                     #bh
              ,,it-#eac;,r           a#f
  ,= #aiid1 ! doll> am.t ( 4#c1dhb 0
  reduc$ 7subject 6a maximum reduc;n (
  4#a1gda7 0an am.t equal 6#g.e@3p (!
  am.t 0: ! 9dividual's 9come =! ye>
  exce$$ 4#be1iba4
#cc4 ,if an 9dividual is 5titl$ 6an age
  tax cr$it b1 2c ( 9su6ici5t 9come1 is
  una# 6claim all or a por;n (! cr$it1 !
  9dividual's sp\se may1 subject 6!
  limit,ns 9 sec;n #aah.h1 2 5titl$
  6claim all or a por;n (! 9dividual's
  age tax cr$it4 ,m 9=m,n is availa# at
  l9e #cbf1 8,am.ts transf]r$ f yr
  sp\se0 9 ! ,g5]al ,9come ,tax ,guide4
#cd4 ,if1 9 ! ye> 9 : an 9dividual wd h
  atta9$ ! age ( #fe ye>s1 ! 9dividual
  dies 2f atta9+ ! age ( #fe ye>s1 an
  age tax cr$it _c 2 claim$ on !
  9dividual's 2half4




                                     #bi
        ,non-resid5t sp\se1 * or     b#f
    gr&*ild ( an 9dividual resid5t 9
                ,canada
    
#ce4 ,9 ord] = an 9dividual 6claim !
  sp\sal tax cr$it =a non-resid5t sp\se1
  or ! dep5dant tax cr$it =a non-resid5t
  * or gr&*ild (! 9dividual or !
  9dividual's sp\se1 x is nec t s* non-
  resid5t p]son 2 support$ 0or 2 dep5d5t
  = support on ! 9dividual4 ,! "q (
  support or dep5d5cy is det]m9$ on !
  facts ( ea* case4 ,if ! non-resid5t
  sp\se1 * or gr&*ild h 5 9come or
  assi/.e =a r1sona# /&>d ( liv+ 9 !
  c.try 9 : !y live1 !y >e n 3sid]$ 6be
  support$ 0or 2 dep5d5t = support on !
  9dividual4 ,al1 gifts : m]ely 5h.e or
  supple;t ! alr adequate life/yle (!
  non-resid5t p]son d n 3/itute support4

  ,! crit]ia = det]m9+ :e!r an 9dividual
  may claim a p]sonal tax cr$it =a sp\se
  7see #d 6#aj abv7 or * or gr&*ild 7see
  #bc 6#cj abv7 :o is a resid5t al   #cj
              ,,it-#eac;,r           c#f
  apply = "o :o is a non-resid5t4 ,9
  det]m9+ if ! non-resid5t sp\se is
  support$ 0! 9dividual1 or ! non-
  resid5t * or gr&*ild is dep5d5t =
  support on ! 9dividual1 ! ,de"p;t w
  3sid] s* factors z3
  --! 9come (! sp\se1 * or gr&*ild f all
    s\rces2
  --any support provid$ 6! sp\se1 * or
    gr&*ild 0gov]n;t ag5cies (! c.try 9
    : s* p]son resides1 s* z p5.ns1
    m$ic>e1 h\s+1 etc42
  --! co/ ( liv+ 9 ! "picul> c.try &!
    abil;y (! sp\se1 * or gr&*ild
    6provide self-support2 &
  --any support provid$ 6! sp\se1 * or
    gr&*ild 0o!r p]sons4
#cf4 ,6support a p]sonal tax cr$it claim
  =a non-resid5t sp\se1 * or gr&*ild1 an
  9dividual has 6provide 7)! 9come tax
  return on : ! tax cr$it is claim$7
  pro( (! am.ts 3tribut$ 0! 9dividual z
  support (! sp\se1 * or gr&*ild4 ,s*
  pro( w usu,y 3si/ ( receipts =     #ca
              ,,it-#eac;,r           d#f
  po/ (fice or bank m"oy ord]s1 c.ell$
  *eques t 7 paya# 6& negotiat$ 0!
  sp\se1 * or gr&*ild1 or receipts f
  private ag5cies e/abli%$ =! purpose (
  transf]r+ m"oy or gds 6resid5ts ( o!r
  c.tries4
#cg4 ,receipts = ca% or gds transf]r$
  directly f an 9dividual 6a non-resid5t
  sp\se1 * or gr&*ild >e n 3sid]$
  a3epta# pro( ( support4
#ch4 ,docu;ts submitt$ z pro( ( support
  %d %[3
  --! "n & a4ress (! non-resid5t sp\se1
    * or gr&*ild2
  --! "n (! transf]or2
  --! date (! transf]2
  --! am.t ( m"oy transf]r$ or1 ": gds
    99 7 provid$1 _! nature & fair m>ket
    value2 &
  --if ! transf] 0 made 6a gu>dian1 ! "n
    & a4ress (! gu>dian4
  

                                     #cb
              ,,it-#eac;,r           e#f
99 ,gds provid$ h 6be ( s* a nature z
  6be -pati# )! 3cept ( 8support10 i4e41
  luxury items d n qualify4

    ,9dividuals mak+ support pay;ts
    
#ci4 ,2c ( subsec;n #aah7#e71 an
  9dividual _c claim a p]sonal tax cr$it
  9 respect (! 9dividual's sp\se or a *
  =a tax,n ye> af #aiif if ! 9dividual
  is requir$ 6pay a support am.t 7see
  2l7 6his or h] sp\se or =m] sp\se = t
  p]son1 &! 9dividual lives sep>ate &
  a"p f ! sp\se or =m] sp\se "?\t ! ye>
  2c (! br1kd[n (
--------------------------------------#g
  _! m>riage4 ,? rule applies :e!r or n
  ! 9dividual makes ! support pay;ts or
  gets a deduc;n = !m4 ,if ! 9dividual
  lives sep>ate & a"p f 8 or h] sp\se or
  =m] sp\se = only "p (! ye> 7e4g41 !
  ye> ( m>riage br1kd[n71 ! 9dividual
  may claim ! applica# p]sonal tax cr$it
  =! 9dividual's sp\se or * z l;g    #cc
              ,,it-#eac;,r           a#g
  z ! 9dividual does n claim a deduc;n
  =! ye> "u p>agraph #fj7b7 =a support
  am.t pd =! ma9t5.e ( t p]son4 ,! o!r
  require;ts 6claim ! p]sonal tax cr$it
  m/ 2 met4 ,? rule all[s1 = example1 an
  9dividual :o is 5titl$ 6a deduc;n =
  support pay;ts made 9 ! ye> 9 : !
  m>riage br1kd[n o3urs 6claim ! deduc;n
  or ! p]sonal tax cr$it1 :i*"e is m
  b5eficial4

  ,= ? purpose1 a support am.t is g5],y
  an am.t paya#1 "u an ord] (a -pet5t
  tribunal or a writt5 agree;t1 z an
  all[.e on a p]iodic basis =! ma9t5.e
  (! recipi5t 7i4e41 ! 9dividual's sp\se
  or =m] sp\se71 *n (! recipi5t or bo?1
  ": ! 9dividual &! recipi5t >e liv+
  sep>ate & a"p 2c (a br1kd[n ( _!
  m>riage4 ,a support am.t may al 9clude
  an am.t paya# 6a ?ird "py =! b5efit (!
  sp\se or =m] sp\se1 *n ( t p]son or
  bo?4
                                     #cd
              ,,it-#eac;,r           b#g
,example #a
  ,john & 8 sp\se1 ,k>51 sep>at$ 9
  ,febru>y #aiig4 ,_! son1 ,m>k1 :o 0
  #bj ye>s ( age at ! "t (! sep>,n lives
  ) ,k>54 ,he is n :olly self-support+
  2c (a m5tal 9firm;y & ?us m/ dep5d on
  o!rs = "s support4 ,a c\rt ord] dat$
  ,febru>y #ae1 #aiig1 requires ,john
  6pay ,k>5 4#bjj a mon? =! ma9t5.e (
  ,m>k4 ,^! am.ts qualify z support
  am.ts =! purposes ( p>agraph #fj7b74
  ,! ord] al provides t nei sp\se has
  any oblig,n 6pay any am.t 6! o!r sp\se
  ) respect 6! ma9t5.e (! o!r sp\se4
  ,prior 6! sep>,n1 ,k>5 did n "w \tside
  ! home & ,john provid$ support = bo?
  ,k>5 & ,m>k4

  ,=! ye> ( sep>,n1 ,john may claim1 9
  respect ( ,m>k1 a deduc;n "u p>agraph
  #fj7b7 =! support am.ts pd = ,m>k's
  ma9t5.e or ! dep5dant tax cr$it1 :i*"e
  is m b5eficial4 ,john may al claim1 =!
  ye> ( sep>,n1 ! sp\sal tax cr$it   #ce
              ,,it-#eac;,r           c#g
  9 respect ( ,k>5 provid$ ! require;ts
  6claim t cr$it >e met 7e4g41 ,john m/
  h support$ ,k>5 prior 6! date (
  sep>,n74 ,= ye>s af ! ye> ( sep>,n1
  "?\t : ,john & ,k>5 live sep>ate & a"p
  2c (! br1kd[n ( _! m>riage1 ,john _c
  claim ! dep5dant tax cr$it = ,m>k4 ,?
  is 2c ,john is requir$ 6pay support
  am.ts 6,k>5 9 respect ( ,m>k4 ,john
  may1 h["e1 claim a deduc;n "u p>agraph
  #fj7b7 =! support am.ts pd 9 ! ye>4

,example #b
  ,! situ,n is basic,y ! same z 9
  ,example #a1 except t ,john & ,k>5
  sep>at$ 9 ,septemb] #aiig1 &! c\rt
  ord] 0 made on ,octob] #a1 #aiig4
  ,s9ce support am.ts pd =! ma9t5.e (a *
  "u c\rt ord]s or writt5 agree;ts made
  af ,april #aiig >e n deducti#1 ,john
  _c claim a deduc;n =! support am.ts pd
  9 respect ( ,m>k =! ye> ( sep>,n or =
  subsequ5t ye>s4 ,9 a4i;n1 = ye>s
  subsequ5t 6! ye> ( sep>,n1 "?\t    #cf
              ,,it-#eac;,r           d#g
  : ,john & ,k>5 live sep>ate & a"p 2c
  (! br1kd[n ( _! m>riage1 ,john _c
  claim ! dep5dant tax cr$it = ,m>k4 ,?
  is 2c ,john is requir$ 6pay support
  am.ts 6,k>5 9 respect ( ,m>k4 ,=! ye>
  ( sep>,n1 ,john may claim ! dep5dant
  tax cr$it = ,m>k &! sp\sal tax cr$it =
  ,k>5 provid$ ! require;ts 6claim ^?
  cr$its >e met4

  ,= ye>s 2f #aiig1 if an 9dividual 0
  5titl$ 6a deduc;n =a tax,n ye> "u =m]
  p>agraph #fj7b71 7c7 or 7c4#a7 =
  pay;ts =! ma9t5.e (a sp\se or a *
  79clud+ alimony pay;ts71 subsec;n
  #aah7#e7 deem$ t sp\se or * n 6be a
  sp\se or * (! 9dividual =! purposes (
  subsec;n #aah7#a74 ,?us ! 9dividual cd
  n claim a p]sonal tax cr$it =! ye> = t
  sp\se or *4 ,h["e1 9 ! ye> 9 : a
  m>riage br1kd[n o3urr$1 ! 9dividual 0
  5titl$ 6claim ! deduc;n "u p>agraph
  #fj7b71 7c7 or 7c4#a7 or ! p]sonal tax
  cr$it ! 9dividual wd o!rwise h     #cg
              ,,it-#eac;,r           e#g
  be5 5titl$ to1 :i*"e 0 m b5eficial 6!
  9dividual 7un.s ! 9dividual fail$
  6provide support 9 t ye> prior 6!
  -m;e;t ( s* pay;ts74 ,! recipi5t (!
  ma9t5.e pay;ts 0 tax$ "!on1 reg>d.s (!
  tr1t;t a3ord$ ! pay]4

              ,bankruptcy
    
#dj4 ,draft legisl,n 3ta9$ 9 ,bill
  ;,c-#bh1 : rcvd f/ r1d+ 0! ,h\se (
  ,-mons on ,decemb] #aj1 #aiig1
  proposes 6add new sec;n #aah.ie
  applica# 6bankruptcies t o3ur af
  ,april #bf1 #aiie4 ,"u subsec;n
  #abh7#b71 :5 an 9dividual 2comes
  bankrupt1 ! cal5d> ye> 9 : !
  bankruptcy o3urs is divid$ 96two tax,n
  ye>s4 ,"o tax,n ye> runs f ,janu>y #a
  6! "d 2f ! bankruptcy 7pre-bankruptcy
  p]iod71 &! o!r 2g9s on ! "d (!
  bankruptcy & runs 6,decemb] #ca 7po/-
  bankruptcy p]iod74 ,if sec;n #aah.ie
  is 5act$ z curr5tly propos$1 x w   #ch
              ,,it-#eac;,r           f#g
  5sure t1 :5 an 9dividual 2comes
  bankrupt 9 a cal5d> ye>1 ! total (!
  am.ts claim$ 9 respect ( ea* p]sonal
  tax cr$it = bo? ! pre & po/-bankruptcy
  p]iods _c 2 grt] ?an ! am.t t cd h be5
  claim$ _h ! 9dividual n 2come bankrupt
  9 ! ye>4
--------------------------------------#h
             ,o!r bullet9s
    
#da4 ,9 3nec;n )! subject matt] ( ?
  bullet91 ! curr5t v].n ( "o or m (!
  foll[+ bullet9s may 2 ( 9t]e/3
  ,,it-#aic ,taxa# ,9come ( ,9dividuals
    ,resid5t 9 ,canada ,dur+ ,"p (a ,ye>
  ,,it-#bie ,taxa# ,divid5ds ,rcvd af
    #aihg 0a ,sp\se
  ,,it-#cbf ,returns ( ,dec1s$ ,p]sons z
    8,ano!r ,p]son0
  ,,it-#dai ,m1n+ ( ,>m's ,l5g?
  


                                     #ci
        ,app5dix ;,a--,t]m9ology      #i
    
  ,? ,app5dix 4cusses di6]5t t]ms us$
"?\t ? bullet94
  ,*--,a * ( an 9dividual1 "u subsec;n
#beb7#a71 9cludes3
    --a p]son ( :om ! 9dividual is !
      natural p>5t :e!r ! p]son 0 born
      )9 or \tside m>riage2
    --a p]son :o is :olly dep5d5t on !
      9dividual = support & "u !
      9dividual's cu/ody & 3trol 9 law
      or 9 fact 7or 0 s immly 2f s*
      p]son r1*$ ! age ( #ai71 b does n
      9clude a fo/] * = :om ! fo/] p>5ts
      rcv support pay;ts f an ag5cy
      responsi# =! *'s c>e2
    --a * (! 9dividual's sp\se2
    --an adopt$ * (! 9dividual2 or
    --a sp\se (a * (! 9dividual 7e4g41 a
      son-in-law or a dau<t]-in-law74
  ,9come--,! 9come (a sp\se or a
dep5dant may reduce or elim9ate1 ":
applica#1 ! am.t (! sp\sal1 equival5t-
to-sp\se or dep5dant tax cr$it t     #dj
              ,,it-#eac;,r           a#i
an 9dividual may claim = t p]son4 ,z
well1 if an 9dividual is 5titl$ 6claim !
age tax cr$it1 ! 9come (! 9dividual may
reduce or elim9ate ! am.t (! age tax
cr$it t may 2 claim$4
  ,=! purposes ( subsec;ns #aah7#a7 &
7#b71 9come m/ 2 calculat$ 9 a3ord.e )!
provi.ns ( ,divi.n ;,b ( ,"p ;,i (!
,act4 ,! 9come (a sp\se or a dep5dant is
! am.t on ! 8net 9come0 l9e (! sp\se's
or dep5dant's 9come tax return1 or !
am.t t wd 2 on t l9e if t p]son 7
6-plete an 9come tax return4 ,! 9come (
an 9dividual =! purpose (! age tax
cr$it1 usu,y1 is ! am.t on ! 8net 9come0
l9e (! 9come tax return (! 9dividual4
  ,except z not$ 9 #f abv1 ! 9come (a
sp\se or dep5dant = an 5tire tax,n ye>
m/ 2 tak5 96a3.t 9 calculat+ ! p]sonal
tax cr$its t an 9dividual may claim =!
ye>4 ,= example1 :5 a m>riage o3urs dur+
a ye>1 ! 9come =! 5tire ye> 72f & af !
m>riage7 m/ 2 tak5 96a3.t 9 calculat+ a
sp\sal tax cr$it4 ,9 ano!r           #da
              ,,it-#eac;,r           b#i
example1 a p]son may h be5 dep5d5t on an
9dividual :o dies 9 ! ye>4 ,9 ? case1 !
9come (! dep5dant =! 5tire ye> 9 : ! d1?
o3urr$ is tak5 96a3.t :5 calculat+ !
p]sonal tax cr$it : may 2 claim$ on
2half (! dec1s$ = support (! dec1s$'s
dep5dant4

,note3
  ,if draft legisl,n 3ta9$ 9 ,bill
  ;,c-#bh1 : rcvd f/ r1d+ 0! ,h\se (
  ,-mons on ,decemb] #aj1 #aiig1 is
  5act$ z curr5tly propos$1 a capital
  ga9 r1liz$ 0an 9dividual z a result (a
  mortgage =eclosure or 3di;nal sales
  reposses.n w 2 exclud$ f ! 9dividual's
  9come 9 calculat+ ! age tax cr$it4 ,?
  propos$ am5d;t is applica# af #aiic4

  ,m5tal or physical 9firm;y--,! t]m
8m5tal or physical 9firm;y0 is n
specific,y def9$ =! purposes ( subsec;n
#aah7#a7 &1 "!=e1 takes xs ord9>y m1n+4
,= an 9dividual 6be 5titl$ 6claim    #db
              ,,it-#eac;,r           c#i
! equival5t-to-sp\se tax cr$it or
dep5dant tax cr$it =a p]son :o is #ah
ye>s ( age or ov] & dep5d5t on !
9dividual 2c ( m5tal or physical
9firm;y1 ! dep5d5cy m/ 2 br"\ ab solely
0r1son (! 9firm;y1 &! degree (! 9firm;y
m/ 2 s* t x requires ! p]son 6be dep5d5t
on ! 9dividual =a 3sid]a# p]iod ( "t4
,tempor>y ill;s is n class$ z 9firm;y4
  ,sp\se--,2f #aiic1 ! sp\se ( an
9dividual 0 a p]son 6:om ! 9dividual 0
leg,y m>ri$4 ,af #aiib1 ! m1n+ (! t]m
8sp\se0 is ext5d$ 0p>agraph #beb7#d77a7
69clude a -mon-law sp\se1 subject 6c]ta9
require;ts 2+ fulfill$4 ,fur!r details c
2 f.d 9 ! ,g5]al ,9come ,tax ,guide =!
applica# tax,n ye>4
  ,"u p>agraph #beb7#d77b71 a .m>riage
9cludes a 3jugal rel,n%ip 9 : two
9dividuals (! opposite sex >e 3sid]$ 6be
sp\ses ac 6p>agraph #beb7#d77a74
  ,=! purposes (! equival5t-to-sp\se tax
cr$it &! dep5dant tax cr$it1 :5 a
m>riage has be5 4solv$ 0d1?1 !       #dc
              ,,it-#eac;,r           d#i
family rel,n%ips cr1t$ 0! m>riage 3t9ue
6exi/4 ,= example1 a man or woman is
3sid]$ 6rema9 a * ( 8 or h] dec1s$
sp\se's "m or "f4
  ,support--,! ^w 8support0 is n
specific,y def9$ = 9come tax purposes &1
"!=e1 takes xs ord9>y m1n+4 ,9 g5]al
t]ms1 support 9volves ! provi.n (! basic
necessities ( life s* z food1 %elt]1 &
clo?+4 ,support is g5],y "s?+ t is giv5
volunt>ily1 b 9cludes support "u a legal
-mit;t4 ,:e!r or n an 9dividual supports
ano!r 9dividual is a "q ( fact4 ,=
example1 if an 9dividual 3tributes am.ts
6a h\sehold1 & s* am.ts c 2 reg>d$ z 2+
=! 9dividual's [n a3ommod,n & m1ls1 !y
%d n 2 3sid]$ 6h be5 pd 0! 9dividual =!
support ( ano!r p]son 9 ! h\sehold4
,take ! situ,n ": a wid[ & h] adult son
& dau<t] live 9 ! same home4 ,! son is
una# 6support hmf 2c (a physical 9firm;y
& ?us m/ rely on o!rs = support4 ,! "m &
dau<t] 3tribute t[>ds ! ma9t5.e (!
dwell+4 ,9 ? situ,n1 if ! dau<t]     #dd
              ,,it-#eac;,r           e#i
only 3tributes am.ts t c 2 reg>d$ z 2+ =
h] [n a3ommod,n & m1ls1 no am.t
-------------------------------------#aj
%d 2 3sid]$ 6h be5 pd 0h] =! support (
h] bro!r & %e _c claim ! dep5dant tax
cr$it = hm4 ,9 ano!r example1 a p]son
may 2 3f9$ 6a hospital = all or
sub/anti,y all (! ye> 2c ( m5tal or
physical 9firm;y &! co/ ( hospitaliz,n
is pd 0a prov9cial gov]n;t1 bo>d or
-mis.n "u a prov9cial hospital plan4 ,!
latt] fact1 9 xf1 does n necess>ily m1n
t ! p]son 0 n support$ 0an 9dividual4
,if exp5ses s* z clo?+1 -=ts1 & m$ical &
hospital plan premiums 7 pd 0! 9dividual
or ! 9dividual support$ t p]son on ^?
o3a.ns :5 ! latt] 0 a# 6be \ ( hospital1
!n1 ord9>ily1 x is recogniz$ t !
9dividual support$ t p]son4




                                     #de
        ,app5dix ;,b--,summ>y (      #aa
           p]sonal tax cr$its
    
  ,! foll[+ *>t summ>izes ! basic
eligibil;y require;ts (1 &! calcul,ns =1
! p]sonal tax cr$its : may 2 claim$ 0an
9dividual 9 det]m9+ taxes paya# =a tax,n
ye>4 ,un.s o!rwise 9dicat$1 ! doll>
am.ts1 9come limits1 & tax rate p]c5tage
us$ 9 ! *>t apply =! #aiib 6#aiig tax,n
ye>s4 ,= o!r tax,n ye>s1 ref] 6! ,g5]al
9come tax package =! "picul> ye>4 ,=
purposes ( illu/r,n1 ! tax cr$its h be5
r.d$ 6! ne>e/ doll>4

,transcrib]'s note3
  7,! foll[+ *>t 0 set-up 9 f\r columns4
  ,column #a3 ,tax ,cr$it
  ,column #b3 ,basic eligibil;y
    require;ts
  ,column #c3 ,calcul,n ( tax cr$it
  ,column #d3 ,ref];e 9 bullet97
  

                                     #df
              ,,it-#eac;,r          a#aa
,tax ,cr$it
  ,basic ,p]sonal
,basic eligibil;y require;ts
  ,9dividuals
,calcul,n ( tax cr$it
  4#f1def multipli$ #ag@3p equals
    4#a1jih
,ref];e 9 bullet9
  ,p>agraph #c
  
,tax cr$it
  ,sp\sal
,basic eligibil;y require;ts
  ,an 9dividual :o1 at any "t 9 ! ye>3
    --is m>ri$2
    --supports 8 or h] sp\se2 &
    --is n liv+ sep>ate & a"p f t sp\se
      2c (a br1kd[n ( _! m>riage4
  ,an 9dividual _c claim ! sp\sal tax
    cr$it 9 respect ( m ?an "o p]son 9 a
    tax,n ye>4
,calcul,n ( tax cr$it
  99 4#e1chj multipli$ 0#ag@3p equals
    4#iae                            #dg
              ,,it-#eac;,r          b#aa
,ref];e 9 bullet9
  ,p>agraph #d 6p>agraph #aj
  
,tax cr$it
  ,equival5t-to-sp\se
,basic eligibil;y require;ts
  ,an 9dividual :o does n claim a sp\sal
    tax cr$it & :o1 at any "t 9 ! ye>2
    --was n m>ri$1 or 0 m>ri$ b did n
      support nor live ) 8 or h] sp\se &
      0 n support$ 0his or h] sp\se2
    --liv$ 9 & ma9ta9$ 7al"o or jo9tly7
      a resid;e2 &
    --support$ a qualifi$ relative 9 !
      resid;e4
  ,an 9dividual _c claim ! equival5t-to-
    sp\se tax cr$it 9 respect ( m ?an "o
    p]son 9 a tax,n ye>4
  ,! equival5t-to-sp\se tax cr$it _c 2
    claim$ 0m ?an "o 9dividual =! same
    p]son or =! same resid;e4
  ,if an 9dividual is 5titl$ 6claim !
    equival5t-to-sp\se tax cr$it =a
    p]son & wd o!rwise 2 5titl$      #dh
              ,,it-#eac;,r          c#aa
    6claim ! dep5dant tax cr$it =! same
    p]son1 ! 9dividual may 2 a# 6claim
    an am.t 9 a4i;n 6! equival5t-to-
    sp\se tax cr$it4
,calcul,n ( tax cr$it
  99 4#e1chj multipli$ 0#ag@3p equals
    4#iae
,ref];e 9 bullet9
  ,p>agraph #aa 6p>agraph #bb
  
,tax ,cr$it
  ,dep5dant
,basic eligibil;y require;ts
  ,an 9dividual )a dep5dant :o was3
    --#ah ye>s ( age or ov] 2f ! 5d (!
      ye>2 &
    --dep5d5t on ! 9dividual 2c ( m5tal
      or physical 9firm;y4
  ,an 9dividual c claim ! dep5dant tax
    cr$it 9 respect ( m ?an "o p]son 9 a
    tax,n ye>4
  ,an 9dividual _c claim a dep5dant tax
    cr$it 9 respect (a p]son = :om !
    9dividual or ano!r p]son is      #di
              ,,it-#eac;,r          d#aa
    5titl$ 6claim ! equival5t-to-sp\se
    tax cr$it4
  ,if an 9dividual is 5titl$ 6claim !
    equival5t-to-sp\se tax cr$it =a
    p]son & wd o!rwise 2 5titl$ 6claim !
    dep5dant tax cr$it =! same p]son1 !
    9dividual may 2 a# 6claim an am.t 9
    a4i;n 6! equival5t-to-sp\se tax
    cr$it4
,calcul,n ( tax cr$it
  9999 4#b1cec multipli$ 0#ag@3p equals
    4#djj
,ref];e 9 bullet9
  ,p>agraph #bc 6p>agraph #cj
  
,tax cr$it
  ,age
,basic eligibil;y require;ts
  ,an 9dividual :o is #fe ye>s ( age or
    ov]4
,calcul,n ( tax cr$it
  999999 4#c1dhb multipli$ 0#ag@3p
    equals 4#eib
                                     #ej
              ,,it-#eac;,r          e#aa
,ref];e 9 bullet9
  ,p>agraph #ca 6p>agraph #cd
  
99 ,reduce ? am.t 0! 9come =! ye> (!
  p]son 2+ claim$ 9 excess ( 4#ech4
9999 ,reduce ? am.t 0! 9come =! ye> (!
  p]son 2+ claim$ 9 excess ( 4#d1ajc4
  ,=! #aiib 6#aiie tax,n ye>s1 ! doll>
  am.t =! dep5dant tax cr$it 0 4#a1ehc
  &! 9come limit,n 0 4#b1fij4
999999 ,= #aiid1 reduce ? am.t 7subject
  6a maximum reduc;n ( 4#a1gda7 0an am.t
  equal 6#g.e@3p (! am.t 0: !
  9dividual's 9come =! ye> exce$s
  4#be1iba4 ,/>t+ 9 #aiie1 reduce !
  doll> am.t ( 4#c1dhb 0an am.t equal
  6#ae@3p (! 9dividual's 9come =! ye> 9
  excess ( 4#be1iba4





                                     #ea
         ,explan,n ( ,*anges =       #ab
    ,9t]pret,n ,bullet9 ,,it-#eac;,r
         ,p]sonal ,tax ,cr$its
               ,9troduc;n
    
  ,! purpose (! ,explan,n ( ,*anges is
6give ! r1sons =! revi.ns 6an 9t]pret,n
bullet94 ,x \tl9es revi.ns t we h made z
a result ( *anges 6! law1 z well z
*anges reflect+ new or revis$ de"p;tal
9t]pret,ns4

           ,r1sons =! ,revi.n
    
  ,? bullet9 is 2+ revis$ 6reflect
am5d;ts 6! ,9come ,tax ,act 5act$
0,s4,c4 #aiid1 c4#g1 ,s*$ule ,,vii
7#aiib c4#dh-=m]ly ,bill ;,c-#hj72
,s4,c4 #aiid1 c4#g1 ,s*$ule ,,viii
7#aiic c4#bd-=m]ly ,bill ;,c-#ib72
,s4,c4 #aiie1 c4#c 7=m]ly ,bill
;,c-#ei72 & ,s4,c4 #aiig1 c4#be 7=m]ly
,bill ;,c-#ib74 ,! revi.n al 3ta9s notes
reg>d+ propos$ am5d;ts 6! ,9come ,tax
,act 3ta9$ 9 ,bill ;,c-#bh : rcvd    #eb
              ,,it-#eac;,r          a#ab
f/ r1d+ 0! ,h\se ( ,-mons on ,decemb]
#aj1 #aiig4 ,! -;ts 9 ? bullet9 >e n
a6ect$ 0any o!r draft legisl,n rel1s$ 2f
,janu>y #a1 #aiih4
  ,c]ta9 adm9i/rative posi;ns p]ta9+
6p]sonal tax cr$its h be5 codifi$ z a
result (! am5d;ts 6! ,9come ,tax ,act
5act$ 0,s4,c4 #aiig1 c4#be 7=m]ly ,bill
;,c-#ib74 ,= m 9=m,n1 see ! explan,n (
*ange 2l = p>agraphs #i1 #aa1 #ai1 & #ci
(! bullet94

      ,legislative & ,o!r ,*anges
    
  ,! /ructure ( ,,it-#eac;,r di6]s
3sid]ably f t (! =m] bullet94 ,"!=e1 !
explan,ns giv5 2l d n ref] 6! p>agraph
numb]s (! =m] bullet94
  ,p>agraph #b expla9s ! basic calcul,n
= p]sonal tax cr$its & \tl9es ! 9=m,n
requir$ 6p]=m ! calcul,n4
  ,p>agraph #c provides 9=m,n relevant
6! basic p]sonal tax cr$it4 ,! doll>
am.t us$ 9 ! calcul,n has be5        #ec
              ,,it-#eac;,r          b#ab
revis$ 6recognize ! 9cr1ses provid$
0sec;n #aag.a4
  ,p>agraphs #d 6#aj provide 9=m,n
relevant 6! sp\sal tax cr$it4 ,*anges
made 6! 9=m,n relevant 6! sp\sal tax
cr$it 9clude3
    --recogni;n (! ext5d$ m1n+ (! t]m
      8sp\se0 69clude c]ta9 -mon-law
      sp\ses4 ,= #aiic & subsequ5t ye>s1
      s* -mon-law sp\ses1 if o!rwise
      5titl$1 may claim ! sp\sal tax
      cr$it2
    --,p>agraph #d reflects ! cl>ify+
      am5d;t made 6p>agraph 7a7 (!
      descrip;n ( ;,b 9 subsec;n
      #aah7#a74 ,! am5d;t cl>ifies t !
      sp\sal tax cr$it is availa# only
      if an 9dividual at any "t 9 ! ye>
      is support+ 8 or h] sp\se & is
      liv+ ) t sp\se2
    --,p>agraph #e reflects ! 9cr1ses1
      "u sec;n #aag.a1 9 ! doll> am.t &
      9come limit us$ 9 ! calcul,n (!
      sp\sal tax cr$it2              #ed
              ,,it-#eac;,r          c#ab
    --,p>agraph #g has be5 a4$ 6provide
      9=m,n 3c]n+ ! elec;n availa#
      69dividuals "u subsec;n #hb7#c72 &
    --,p>agraph #i reflects ! am5d;t
      6p>agraph 7b7 (! descrip;n ( ;,b 9
      subsec;n #aah7#a7 : 3firms1 =!
      #aiig & subsequ5t tax,n ye>s1 !
      ,de"p;t's l;g-/&+ posi;n ( all[+
      an 9dividual :o is 5titl$ 6claim !
      sp\sal tax cr$it & wd o!rwise 2
      5titl$ 6claim ! equival5t-to-sp\se
      tax cr$it 6claim :i*"e tax cr$it
      is m b5eficial4
  ,p>agraphs #aa 6#bb provide 9=m,n
relevant 6! equival5t-to-sp\se tax
cr$it4 ,*anges made 6! 9=m,n relevant 6!
equival5t-to-sp\se tax cr$it 9clude3
    --recogni;n (! ext5d$ m1n+ (! t]m
      8sp\se0 69clude c]ta9 -mon-law
      sp\ses4 ,= #aiic & subsequ5t ye>s1
      s* -mon-law sp\ses >e eligi# =!
      sp\sal tax cr$it &1 "!=e1 c no
      l;g] claim ! equival5t-to-sp\se
      tax cr$it2                     #ee
              ,,it-#eac;,r          d#ab
    --,p>agraphs #aa & #ai reflect !
      am5d;t 6p>agraph 7b7 (! descrip;n
      ( ;,b 9 subsec;n #aah7#a7 :
      3firms1 =! #aiig & subsequ5t tax,n
      ye>s1 ! ,de"p;t's l;g-/&+ posi;n (
      all[+ an 9dividual :o is 5titl$
      6claim ! sp\sal tax cr$it & wd
      o!rwise 2 5titl$ 6claim !
      equival5t-to-sp\se tax cr$it
      6claim :i*"e tax cr$it is m
      b5eficial2
    --,p>agraph #ab reflects ! 9cr1ses1
      "u sec;n #aag.a1 9 ! doll> am.t &
      9come limit us$ 9 ! calcul,n (!
      equival5t-to-sp\se tax cr$it2
    --! detail$ 4cus.n (! t]ms 83nect$
      0blood rel,n%ip10 83nect$
      0m>riage10 & 83nect$ 0adop;n0 has
      be5 delet$1 &a cross-ref];e 9
      p>agraph #ac 6! curr5t v].n (
      ,,it-#dai1 ,m1n+ ( ,>m's ,l5g?1
      has be5 a4$2
    --,p>agraph #af has be5 a4$ 6cl>ify
      ! situ,n ": an 9dividual       #ef
              ,,it-#eac;,r          e#ab
      supports a qualifi$ relative :o
      lives away f ! 9dividual's resid;e
      :ile att5d+ s*ool2
-------------------------------------#ac
    --,p>agraph #ag reflects ! )drawal
      (! posi;n set \ 9 ! la/ s5t;e (
      =m] p>agraph #ab1 =! #aiig &
      subsequ5t tax,n ye>s2 &
    --,p>agraph #bj reflects ! am5d;t
      6add new p>agraph 7e7 6! descrip;n
      ( ;,b 9 subsec;n #aah7#a71
      applica# =! #aiif & subsequ5t
      tax,n ye>s4
  ,p>agraphs #bc 6#cj provide 9=m,n
relevant 6! dep5dant tax cr$it4 ,*anges
made 6! 9=m,n relevant 6! dep5dant tax
cr$it 9clude3
    --,p>agraph #bc reflects ! am5d;t
      6p>agraph 7d7 (! descrip;n ( ;,b 9
      subsec;n #aah7#a7 6provide t !
      dep5dant tax cr$it apply only ": !
      dep5dant is #ah ye>s ( age or ov]
      & is m5t,y or physic,y 9firm1
      applica# =! #aiic &            #eg
              ,,it-#eac;,r          a#ac
      subsequ5t tax,n ye>s4 ,= ye>s 2f
      #aiic1 a dep5dant tax cr$it 0
      availa# ": ! dep5dant 0 "u #ah
      ye>s ( age at any "t 9 ! ye>1 or 0
      #ah ye>s ( age or ov] "?\t ! ye> &
      0 m5t,y or physic,y 9firm2
    --,p>agraph #bd reflects ! 9cr1ses1
      "u sec;n #aag.a1 9 ! doll> am.t &
      9come limit us$ 9 ! calcul,n (!
      dep5dant tax cr$it1 & x reflects !
      am5d;t 6p>agraph 7d7 (! descrip;n
      ( ;,b 9 subsec;n #aah7#a7 69cr1se
      ! maximum dep5dant tax cr$it1
      applica# =! #aiif & subsequ5t
      tax,n ye>s2
    --,p>agraph #be reflects ! am5d;t
      6subsec;n #beb7#b71 applica# =
      #aiic & subsequ5t ye>s4 ,subsec;n
      #beb7#b7 provides ext5d$ m1n+s =
      s"eal t]ms us$ "?\t ! ,act1 s* z
      8p>5t10 bro!r10 & 8si/]40 ,!
      am5d;t *anges ! exi/+ def9i;ns &
      a4s new def9i;ns4 ,! am5d;t is z a
      result (! ext5d$ def9i;n (!    #eh
              ,,it-#eac;,r          b#ac
      t]m 8sp\se0 69clude c]ta9 -mon-law
      sp\ses2
    --recogni;n (! rep1l ( p>agraph
      #aah7#d77d71 applica# =! #aiic &
      subsequ5t tax,n ye>s4 ,p>agraph
      #aah7#d77d7 provid$ t no am.t cd 2
      claim$ z a dep5dant tax cr$it =a
      p]son 9 respect ( :om family
      all[.e _h be5 pd 9 ! ye>1 except
      6! ext5t (! propor;n (! family
      all[.e pd 9 ! ye> = t p]son t 0
      9clud$ 9 ! 9dividual's 9come4 ,!
      family all[.e 0 replac$ 0! * tax
      b5efit2 &
    --,p>agraph #bh reflects ! am5d;t
      6add new p>agraph 7e7 6! descrip;n
      ( ;,b 9 subsec;n #aah7#a71
      applica# =! #aiif & subsequ5t
      tax,n ye>s4
  ,p>agraphs #ca 6#cd provide 9=m,n
relevant 6! age tax cr$it4 p>agraph #cb
reflects ! 9cr1ses1 "u sec;n #aag.a1 9 !
doll> am.t us$ 9 ! calcul,n (! age tax
                                     #ei
              ,,it-#eac;,r          c#ac
cr$it4 ,x al reflects ! foll[+ am5d;ts
6subsec;n #aah7#b73
    --,=! #aiie & subsequ5t tax,n ye>s1
      ! base am.t ^u : an 9dividual's
      age tax cr$it is calculat$ is
      reduc$ 0#ae@3p (! am.t 0: !
      9dividual's 9come =! ye> exce$s
      4#be1iba2 &
    --,= #aiid1 ! 4#c1dhb base am.t is
      reduc$ 7subject 6a maximum reduc;n
      ( 4#a1gda7 0#g.e@3p (! am.t 0: !
      9dividual's 9come =! ye> exce$s
      4#be1iba4
  ,p>agraphs #ce 6#ch provide 9=m,n
relevant 69dividuals resid5t 9 ,canada
:o h a non-resid5t sp\se1 * or gr&*ild4
,! ref];e 6,=m ,t#a;,e-,,nr1 ,decl>,n (
,support ( ,non-,resid5t ,dep5d5t ,sp\se
& ,*n1 has be5 delet$ z ? =m has be5
c.ell$4 ,! 9=m,n 9 p>agraph #ch has be5
exp&$ 6advise 9dividuals t if ! transf]
( m"oy or gds1 =! support (! non-resid5t
sp\se1 * or gr&*ild1 0 made 6a gu>dian1
! "n & a4ress (! gu>dian %d 2        #fj
              ,,it-#eac;,r          d#ac
provid$ on ! docu;ts t >e submitt$ z
pro( ( support =! transf]4
  ,p>agraph #ci provides 9=m,n relevant
69dividuals mak+ support pay;ts4 ,x
reflects ! am5d;t 6subsec;n #aah7#e71
applica# af #aiif4 ,subsec;n #aah7#e7 0
am5d$ z a result (! new rules =! tax
tr1t;t ( * support4 ,g5],y1 "u am5d$
subsec;n #aah7#e71 an 9dividual's
eligibil;y 6claim a p]sonal tax cr$it =a
p]son 9 respect ( :om ! 9dividual pays
support is bas$ on :e!r or n ! 9dividual
is requir$ 6pay support 6! 9dividual's
sp\se or =m] sp\se = t p]son4 ,x is no
l;g] bas$ on :e!r or n ! 9dividual is
5titl$ 6a deduc;n = s* support4 ,!
am5d;t 6subsec;n #aah7#e7 al 3firms !
,de"p;t's l;g-/&+ posi;n ( all[+ an
9dividual1 9 ! ye> 9 : a m>riage br1kd[n
o3urs1 6claim a deduc;n = ma9t5.e pay;ts
made 9 ! ye> or ! p]sonal tax cr$it !
9dividual wd o!rwise 2 5titl$ to1 :i*"e
is m b5eficial4
                                     #fa
              ,,it-#eac;,r          e#ac
  ,p>agraph #dj reflects ! propos$ a4i;n
( new sec;n #aah.ie1 applica#
6bankruptcies o3urr+ af ,april #bf1
#aiie4
  ,p>agraph #da has be5 a4$ 6li/ relat$
bullet9s4
  ,app5dix ;,a has be5 cr1t$ 6provide a
4cus.n ( t]ms frequ5tly us$ "?\t !
bullet94
  --,! 4cus.n (! t]m 89come0 recognizes
    ! foll[+ *anges3
    --! am5d;t 6subsec;n #aah7#b7 :
      provides t ! age tax cr$it 2
      subject 6! 9dividual's 9come =!
      ye>2
    --prior 6#aiib1 :5 calculat+ ! 9come
      (! sp\se or ! dep5dant =! purposes
      (! p]sonal tax cr$its1 9dividuals
      7 requir$ 6use ! am.t on ! 8net
      9come0 l9e (! 9come tax
-------------------------------------#ad
      return (! sp\se or ! dep5dant &
      add "!to c]ta9 am.ts 7= example1
      gu>ante$ 9come supple;t &      #fb
              ,,it-#eac;,r          a#ad
      "w]'s -p5s,n pay;ts74 ,= #aiib &
      subsequ5t ye>s1 ^! am.ts >e 9clud$
      9 ! am.t on ! 8net 9come0 l9e (!
      9come tax return4 ,z a result1 9
      calculat+ ! 9come (! 9dividual or
      ! 9dividual's sp\se or dep5dant =
      purposes (! p]sonal tax cr$its1 x
      is no l;g] nec 6add ^! am.ts 6!
      am.t on ! 8net 9come0 l9e2 &
    --! propos$ am5d;t 6subsec;n
      #aah7#b71 applica# af #aiic1
      6provide t a capital ga9 r1liz$
      0an 9dividual z a result (a
      mortgage =eclosure or 3di;nal
      sales reposses.n 2 exclud$ f !
      9dividual's 9come 9 calculat+ !
      age tax cr$it4
  --,! 4cus.n (! t]m 8m5tal or physical
    9firm;y0 has be5 revis$4 ,9 =m]
    p>agraph #cc ( ,,it-#eac1 =a p]son
    6be reg>d$ z m5t,y or physic,y
    9firm1 ! degree ( 9firm;y _h 6be s*
  
                                     #fc
              ,,it-#eac;,r          b#ad
    t x prev5t$ ! p]son f 2+ ga9;lly
    employ$ dur+ a 3sid]a# p]iod ( "t4
  --,! 4cus.n (! t]m 8sp\se0 is bas$ on
    subsec;n #beb7#d71 : ext5ds ! m1n+ (
    8sp\se0 69clude c]ta9 -mon-law
    sp\ses1 = #aiic & subsequ5t ye>s4
  --,! 4cus.n (! t]m 8support0 has be5
    exp&$ 6provide a4i;nal 9=m,n p]ta9+
    6:at 3/itutes 8support0 =! purposes
    (! p]sonal tax cr$its4
  ,app5dix ;,b has be5 a4$ z a qk ref];e
tool : \tl9es ! basic eligibil;y
require;ts & calcul,ns =! p]sonal tax
cr$its 4cuss$ 9 ? bullet94
  ,we h made a numb] ( o!r *anges
6improve ! ov]all cl>;y & r1dabil;y (!
bullet94






                                     #fd