# Can I choose not to claim Line 315 Caregiver amount



## altadata (May 16, 2011)

Hi...
Maybe a strange question but here it goes:
My mother turned 65 in 2010. She lives with my family but has some independence ( own apartment inside my house/own kitchen etc ), but for the purpose of Revenue Canada we all live at the same address.
I can claim "Line 315 Caregiver amount" without any problem.

I pay her for child care/baby sitting while I work and my wife attends University.
I had my 2010 return under review and they decided:
"you cannot claim the child care payment paid to a person that appeared on your line 315(caregiver amount)" and I accept this.
So they want me to still claim line 315 and claim 0 as child care paid to my mother.

Instead of this, I found that it is better for my family if I can claim the child care expense but I do not claim line 315 caregiver amount.

So my question is: Can I choose not to claim line 315 caregiver amount
and claim the child care expense?

The guide says: "you may be able to claim". Can I choose not to claim and if yes, how do I choose that - the ufile adds my mother as dependent and claims line 315 automatically.

Thanks.


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## OhGreatGuru (May 24, 2009)

I don't know if you can just pick whichever is most benefical to you. You may have to ask CRA directly. But essentially they are saying you can't claim your mother as both a dependent and a paid child care provider. It's kinda like double-dipping.

Have you considered what the effect on your mother's taxes will be if she reports the income you are paying her? And if she doesn't, after you have told CRA you have paid her?


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## Charlie (May 20, 2011)

I don't think you have to claim the caregiver amount. In fact, you can only claim it if you say she's dependent upon you for support -- so that's really your call.

But...any childcare you pay to her will be taxable income to her. And they always check it's been reported. They sometimes ask for cancelled cheques (or copies of transfers) to verify it's actually been paid. And....since her income is relatively low (since you qualified for the caregiver claim) double check if it's really beneficial overall if she would otherwise qualify for GIS and refundable credits.

But you should be OK to not claim the caregiver, and instead claim the childcare -- since you're already under review, just frame it to the CRA guys that on review of the facts you realize your mom is not dependent on you for support so you'd rather not claim the caregiver credit, rather then framing it as an arbitrary choice you're making.


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