Can an individual claim this credit in respect of a dependant - in this case, a child of the individual - where the dependant is not a resident of Canada? After noting that s. 118.94 specifies that the s. 118(1)(b) credit is generally unavailable to non-residents unless substantially all of their income for the year is included in computing their taxable income earned in Canada for the year and that s. 118(1)(b)(ii) provides that the dependant must generally be a resident of Canada, unless a child of the individual, the Directorate stated:
The result of the application of these rules means that an individual, living outside Canada with his or her child, will be able to claim the tax credit in paragraph 118(1)(b) if the individual is deemed to be resident in Canada under subsection 250(1).