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.
An estate is allowed an exemption deduction of $600 in figuring its taxable income. No exemption for dependents is allowed to an estate. Even though the first return of an estate may be for a period of less than 12 months, the exemption is $600.he medical and dental expenses of a decedent paid by the estate are not deductible in figuring the estate's taxable income on Form 1041. You can deduct them in figuring the taxable estate for federal estate tax purposes on Form 706.