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.
Dependents Are Not Just Children. The IRS recognizes that sometimes an adult can be a dependent as well. There is one additional qualifying condition for adults. An adult dependent cannot have earned more than $3,700 in the tax year for which youâre claiming the dependent. Typically, spouses are not dependents.