Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the CRA.
Prenez note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'ARC.
Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the Department.
Prenez note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle du ministère.
XXXXXXXXXX 5-972579
Karen Power, C.A.
April 14, 1998
Dear XXXXXXXXXX:
We are writing in response to your letter of July 10, 1997, which was forwarded to us for reply by the Ottawa Taxation Centre. We apologize for the delay in responding.
At one time a deduction of approximately $550 was available to an individual who had expended amounts for the support of a non-resident parent. However, in 1982 the law was amended to require that the dependent parent be a resident of Canada in order to claim the deduction. A further change in 1986 amended the law to require that the dependent parent live in the same home as the individual. In 1988, a new personal credit system was introduced which allows an individual to claim a credit of approximately $850 for a dependent parent who lives with the individual. There is no mechanism under the current legislation to claim a personal tax-credit or deduction for a non-resident dependent parent.
Revenue Canada's responsibility is limited to the interpretation of the Income Tax Act. The Act would have to be amended in order to provide for a deduction or tax credit for non-resident dependent parents. As tax policy issues and amendments to the Act are the responsibility of the Department of Finance, any changes to the tax policy or amendments to the legislation would have to be considered by that Department. We can assure you that Department of Finance officials are aware of the views you have expressed.
We trust that our comments will be of assistance.
Roberta Albert, C.A.
for Director
Business and Publications Division
Income Tax Rulings and
Interpretations Directorate
Policy and Legislation Branch
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