Have just completed (I hope!) doing the below kind of claim for a client…what fun to get TC to get it right…!
Adult son (addict) was in rehab for which parent paid some $30K+, including “security” on a flight to Winnipeg to ensure that the son got to the Rehab Centre and didn’t split. Son had a baby born about the same time to a now no-longer present mom (also an addict). Parent had an Alberta “KinCare” guardianship of the baby for part of one year and the following year, during which son was not allowed anything other than supervised visits to baby. Son began living with parent in the year following rehab (and since) and both was re-employed and remains sober to this day.
If I got it right, I’ve associated the son/parent files (parent is single), with both son and baby as Dep. Baby claimed as Eligible Dep.
Son entered as Dep as well and I’ve redone his return (only $12K iincome) and added the rehab cost as METC and transferred to parent. Son is also marked as infirm on the Dep form (but see below?).
TC (so far) insists on applying a Caregiver amount…but I can’t determine if that should be claimed or not! While the son WAS dependent on the parent for the several months of rehab and afterwards until he returned to living with the parent….is that enough to establish “infirmity” for the caregiver amount? (Parent’s support of living needs is fairly evident in the post-rehab phase during which son was NOT working and lived with a sibling.)
There are a LOT of moving parts!