1 Accused must be charged with a summary conviction within 6 months after the act happened. Limitation periods are set out in the Criminal Code.  The police can arrest under summary conviction without an arrest warrant if found committing a summary offense notwithstanding s. 495(2)(c) of the Criminal Code.
Because it could save you thousands of dollars on your taxes. For every qualified dependent you claim, you reduce your 2016 taxable income by $4,050. This can add up to substantial savings on your tax bill. Dependent rules also apply to other benefits, such as tax credits. Many of these credits are available only if you have qualified dependents.
Currently, the dependent deduction is $4000 per child. Applying the national average for child care costs ($12,000) increases this de facto to $16,000. These two tiers of the child deduction phase out at different levels, but become generally unavailable at the very high end of the income spectrum. This is all in addition to the $1000 child tax credit, which phases out at a much lower level of income ($110,000).