A person claiming the ITA 118(1)(b)tax credit that is available to an eligible individual supporting a related dependant in a self-contained domestic establishment can claim the credit for their child, even if the child is not a resident of Canada.

Question

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The eligibility criteria for the ITA 118(1)(b) tax credit does not specify that the related dependant must be a resident of Canada. As long as the individual meets the other eligibility requirements for the credit and is supporting a related dependant in a self-contained domestic establishment, they can claim the credit for their child even if the child is not a resident of Canada.

A Person Claiming the ITA 118(1)(b)tax Credit That Is Available