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T1
428 Provincial tax and credits
  Reduction for disabled or infirm dependants (Ontario Tax Reduction, line 55) |
| Program(s) affected: |
T1 |
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Document created: |
05 18, 2010 |
| Tax year(s): |
2009 |
Document last modified: |
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| Version(s): |
13.20 |
Problem status: |
Pending |
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My client is claiming the caregiver credit for hosting an adult relative with a physical or mental infirmity. May I claim the reduction for disabled or infirm
dependants (Ontario Tax Reduction, line 55) even though the infirm dependant is not eligible for the disability amount?
Yes, as long as you can prove that the dependant is infirm. DT Max does not calculate the reduction for disabled or infirm dependants in situations where
"Do not claim disability Tax Credit" is selected under the Disability keyword within the Infirmity keyword group.
As a workaround*, in the file of the person claiming the caregiver amount, use the keyword Override , select the option "ON 428 line 6097" and enter 1.
* If you have already filed the tax return, create a plan using the production return and enter the above-mentioned workaround. Then calculate the return
to determine whether
it impacts the calculation of the Ontario tax on line 60. If it does reduce the amount, a T1 adjustment request should be filed using the T1-Adjust keyword.
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