Dependent adults are those who have a mental or physical limitation and depend on one or more persons for care or support. Foreign national dependent adults may be exempt from the travel restrictions if they are either: fully vaccinated, or. travelling together with their parent, step-parent, guardian or tutor.
In certain situations, you can claim your nonresident alien spouse as a dependent if they have no gross income and aren't a US citizen or resident. This allows you to use the head of household status. However, your spouse must have an ITIN, and you must provide over half of their support.
The marriage or common-law relationship must be in good standing. The non-resident spouse must have earned less than the basic personal amount for the year. The taxpayer must have financially supported the non-resident spouse during the year and be able to provide proof if requested by the Canada Revenue Agency (CRA).
If you sojourned in Canada for 183 days or more (the 183-day rule) in the tax year, do not have significant residential ties with Canada, and are not considered a resident of another country under the terms of a tax treaty between Canada and that country, see Deemed residents of Canada for the rules that apply to you.
Claiming the Canada caregiver amount for spouse or common-law partner, or eligible dependant age 18 or older. You may be entitled to claim an amount of $2,616 in the calculation of line 30300 if your spouse or common-law partner has an impairment in physical or mental functions.
In certain limited circumstances, you may be able to claim an amount for certain dependants who live outside Canada if they depended on you for support. For more information, see Income Tax Folio S1-F4-C2, Basic Personal and Dependant Tax Credits.
If you are eligible to receive the Canada child benefit (CCB), you will continue to receive it and any related provincial or territorial benefits that you are eligible for during your absence from Canada. However, you will have to file a return each year so that the CRA can calculate your CCB.
Your parent or grandparent. your child, grandchild, brother, or sister under 18 years of age. your child, grandchild, brother, or sister 18 years of age or older with an impairment in physical or mental functions.
Your (or your spouse's or common-law partner's) biological or adopted child. your child's spouse or common-law partner. under your custody and control and who is wholly dependent on you for support, even if they are older than you.
The eligible dependant amount tax credit usually applies to single-parent families supporting a dependant who lives with them, including children, parents, grandparents, and siblings under 18 (or older if impaired), provided the claimant is not supported by a spouse or partner.