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.
For 2017, the additional standard deduction amount for the aged or the blind is $1,250. The additional standard deduction amount is increased to $1,550 if the individual is also unmarried and not a surviving spouse. For 2017, the standard deduction for a taxpayer who can be claimed as a dependent by another taxpayer cannot exceed the greater of (a) $1,050 or (b) $350 + the dependentâs earned income.