Where a foster family cares for a child, you wish to know if the person in charge of the foster family can claim the child amount provided for in paragraph 118(1)(b.1) respecting that child.
A child living in a foster family could therefore be considered a "child" for the taxpayer having charge of the foster family in the broader sense of that term in subsection 252(1) if the child is a "a person who is wholly dependent on the taxpayer". … [A] child residing in a foster family is not wholly dependent on the taxpayer in charge of the foster family where the latter receives welfare benefits from a public institution for the needs and care of the child. In such a situation, the taxpayer in charge of the foster family could not claim the caregiver amount under paragraph 118(1)(b.1).