March 26, 1979 (30th Parliament, 4th Session)


Anthony Chisholm Abbott (Minister of National Revenue)


Mr. Abbott:

Mr. Speaker, I think the rules are equitable. They involve proof that the dependant is indeed a dependant. Once that has been established, the law provides for a deduction equal to that provided for a Canadian supporting a dependant. The difficulty arises because the dependant is in a foreign and distant place and whether the evidence is valid or not is more difficult to ascertain. I do not think the rules need to be changed. 1 think it is simply that our officers must

March 26, 1979
Oral Questions
remain alert to the possibility that some cases will be fraudulent.

Subtopic:   INCOME TAX
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