11 April 2008 Internal T.I. 2007-0239621I7 F - Crédit d'impôt pour pers. entièrement à charge -- summary under Paragraph 118(1)(b)

Can a person with a dependent child who has been placed with her by a youth centre, and was no longer receiving remuneration for the child’s care, receive the wholly dependent person tax credit under s. 118(1)(b)? The Directorate indicated, per the summary, probably yes, if all the conditions of s. 118(1)(b) were satisfied, including that she was wholly responsible for the support of the dependent child and had de jure or de facto custody and control of the child under the extended definition of "child" in s. 252(1)(b).