Dependency Tests Comprehensive Example

Beatrice is a single 18 year old Canadian citizen, who lives in Vancouver with her mother the entire year. During the year, Beatrice earned $2,450. Beatrice's mother provided 60 percent of Beatrice's total support. Beatrice's mother is not the dependent of anyone else. Can Beatrice's mother claim a dependency exemption as a "qualifying child" for her?

• The dependent taxpayer test is met—Beatrice's mother is not the dependent of anyone else
• The joint return test is met—Beatrice is single
• The citizen or resident test is met—Beatrice is a Canadian citizen
• The relationship test is met—Beatrice is the child of the taxpayer
• The age test is met—Beatrice is under 19
• The residency test is met—Beatrice lived with her mother the entire year
• The support test is met—Beatrice did not provide more than half of her own support

Beatrice's mother can claim a dependency exemption for her.