What are the conditions that must be met in order to claim this credit?

A dependant is classified as a child, grandchild, parent, grandparent, brother, sister, uncle, aunt, niece, nephew or spouse. In order for the taxpayer to claim this credit, the dependant of the taxpayer must have attained the age of 18 before the end of the year and be dependent on the taxpayer because of mental or physical infirmity.

How to compute?

Dependant’s tax credit base                                                                                              4282

Less dependant’s Division B income                                                         XXX

Minus: Threshold income (2011)                                                              6076                 XXX

Tax credit base                                                                                                               XXX

Tax credit (15%)                                                                                                                        XXX

Note that if the dependant’s net income is greater than $10358, then this credit is not available to the taxpayer