27 March 2008 External T.I. 2006-0197601E5 F - Crédit équivalent pour personne à charge -- summary under Clause 118(1)(b)(ii)(B)

To claim the wholly dependent person credit for a minor child, must the parent have legal custody of the child in order for the child to be considered wholly dependent on the parent? CRA responded:

[H]aving legal custody of a child is not a sine qua non for an individual to claim the credit. Thus, the fact that an individual has a right of access or legal custody of the child will only be one of the relevant elements to consider … .

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Income Tax Act - s. 118(1)(b)(ii)(B)
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d7 import status
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Drupal 7 entity ID
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d7 import status
Drupal 7 entity type
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Drupal 7 entity ID
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