This form must be filed when a taxpayer claims one of the following amounts with regard to a non-resident:
- spouse or common-law partner amount;
- amount for a eligible dependant;
- amount for infirm dependants age 18 or older;
- caregiver amount; or
- disability amount transferred from a dependant.
Dependant's Income
The non-resident dependant's income should include income from all sources including pensions and benefits from either private or foreign government sources. If the non-resident dependant is of pensionable age but is not indicated as having such income, the taxpayer may be asked by Canada Revenue Agency to provide more details.
Currency
Enter the taxpayer's payments in Canadian dollars.
Proof of Payment
Proof of support payments showing the amount, date, and name and address of the dependant must be attached to the return.
See Also
Income Tax and Benefit Guide for Non-Residents and Deemed Residents of Canada