Could the taxpayer claim the wholly-dependent person tax credit for disabled dependants over 18 years of age under s. 118(1)(d) for her daughter who was now over 18 years of age, given that the daughter had been placed in a specialized centre since she was two and a half years old and the taxpayer was no longer having to pay for her daughter as she was receiving social assistance benefits? CRA stated:
Generally, a person is dependent on an individual if the individual provides for the individual's basic needs or necessities on a regular and consistent basis … [so that the taxpayer] cannot claim the wholly dependent person tax credit for dependants with physical or mental disabilities.