If the dependant lives with the taxpayer, then the caregiver amount is claimed, as the income threshold is higher than the claim for Infirm Dependant. If the dependant does not live with the taxpayer then the Infirm Dependant is the option available. I am fully conversant with the implications of the Caregiver amount, however as the dependant in question is 22, the ovet 65 stipulation is a non-issue.
And I have already mentioned that only one parent could make claims...however as to whom would make those claims is something that the parents would have to discuss.
