December 2001 as a taxation year as a dependant, in accordance with the provisions of the multiple support agreement of section 152(c), declared as a dependant, must submit the income tax return for the year of deduction – (i) A return indicating each of the other persons who contributed more than 10 per cent of the person`s support and who contributed more than half of the support of the person, would have had the right to claim the person as a dependant; and What is a multi-support contract? A multiple support agreement allows individuals to waive their right to claim dependents on their tax returns. (3) A member of the group who claims that the person is dependent has contributed more than 10 per cent of the person`s support, and (1) A member of a group of contributors who consider a person to be dependent for a person prior to 1. A taxation year beginning in January 2002, in accordance with the provisions of paragraph 152(c) of the Multiple Support Agreement, the member`s income tax return for the deduction year must be made of a written return from each of the other persons who contributed more than 10% of their support and who, if they had not contributed more than half of their support, would have had the right to claim the person as a dependant. Any income that a person receives but does not spend on his or her own support is not counted as part of his or her income used for his or her own support, as part of the support requirement for a qualified parent. For example, if a person had an income of $2,700, but only $2,400 for their own support (p.B. Accommodation, meals, clothing) spent and assumed that you spent more than $2,400 on their support, and then you provided more than half of their support. .