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.
A dependent is a person other than the taxpayer or spouse who entitles the taxpayer to claim a dependency exemption. Each dependency exemption decreases income subject to tax by the exemption amount. The exemption amount for 2014 is $3,950. A dependent may be either a Qualifying Child or a Qualifying Relative.. A. To claim a dependency exemption for a qualifying child, all of the qualifying child dependency tests must be met: 1  Dependent Taxpayer Test. 2  Joint Return Test. 3  Citizen or Resident Test.  Relationship 1  Test. Age Test.  Residency 1  Test. Support  Test.