claim of child allowance for a child. No sharing or splitting of child
allowance among a couple unless the couple is living apart or
divorced. If the couple has more than one eligible child, either
spouse can make the claim for all the children and then the other
spouse gets no child allowance at all. In general, it is advisable for
the spouse with higher income to make the claim.
A claim for
living-apart has to be proved by production of court order or
separation deed. A married person living apart from his spouse
temporarily is not accepted as living-apart for tax purpose.
According to Sectin 27 of IRO, the word
"child" is defined as any child of a person chargeable to tax or of
his or her spouse or former spouse whether or not born in wedlock
and includes the adopted or step child of either or both of them.
Besides, the word "adopted" is defined as: adopted in any manner
recognized by the laws of Hong Kong.
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