If your taxable income earned in Canada is 90% or more of your world income for the year, then all available federal and provincial non-refundable tax credits can be claimed. If the percentage is less than 90%, then only certain non-refundable tax credits can be claimed on the tax return.
Unfortunately you cannot add a parent as a dependant under the PSHCP. The only eligible dependants are the employee's spouse/partner, children, and children of the spouse/partner.
Whatever the case, when it comes to your taxes, the rule is that you must be a resident of Canada in order to claim personal amounts for your dependants. The only exception is if the Canadian income on your return represents 90% or more of your total world income.
An individual claimed as a dependent must be a citizen, national, or resident of the United States, or a resident of Canada or Mexico.
In addition, the dependant must also be one of the following persons by blood, marriage, common-law partnership or adoption: your parent or grandparent. your child, grandchild, brother, or sister under 18 years of age.
In addition, the dependant must also be one of the following persons by blood, marriage, common-law partnership or adoption: your parent or grandparent. your child, grandchild, brother, or sister under 18 years of age.
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.
Individuals cannot claim a parent or grandparent (65 years or older) living with them as a dependant, unless they are infirm. Individuals do not have to be living with the dependent in order to claim the credit. The new CCC applies to the 2017 and subsequent tax years.