It can also be called atypical pneumonia because the disease is different from more serious cases of pneumonia caused by typical bacteria. Pneumonia is a disease of the lungs that often results from a lung infection. Lots of things can cause pneumonia, including: 1  Bacteria, including mycoplasma. 2  Viruses. 3  Fungi. 4  Other infectious agents. 5  Chemicals. 6  Inhaled food.
Effective August 1, 2014, Citizenship and Immigration Canada has changed its definition of a dependent child for its immigration programs. A dependent child must be under 19 years of age, instead of the previous limit of under 22 years of age. Find out more about the change in the definition of a dependent child. son or daughter is considered a dependant of their parent when the child is: 1  under 19 years old, and does not have a spouse or partner, or. 2  19 years old and over, and has depended largely on the parentâs financial support since before the age of 19 because of a physical or mental condition.
Dependent Care Credit. After choosing to itemize your deductions, you may claim the Child and Dependent Care credit on Form 1040, 1040A or 1040NR.The IRS places a dollar limit on the amount of expenses paid for the year to claim the credit.For tax year 2012, the dollar limit is $3,000 for one qualifying child and $6,000 for two or more qualifying children.ou may include dependent care payments to relatives. However, you may not claim the credit for payments made to anyone whom you or your spouse can claim as a dependent on your federal tax returns.