| 1. | The parent or grandparent of you or your spouse ; or
你或你配偶的父母祖父母或外祖父母或 |
| 2. | Allowances of the parents and grandparents of my spouses
可否申索多个配偶的父母祖父母外祖父母的免税额 |
| 3. | Allowances of the parents and grandparents of my spousese
可否申索多个配偶的父母祖父母外祖父母的免税额 |
| 4. | A parent of your deceased spouse
已故配偶的父母。 |
| 5. | Ex - spouse died after divorce and i maintain his her parent grandparent
供养在离婚后才身故的配偶的父母祖父母外祖父母 |
| 6. | Parents - in - law
配偶的父母 |
| 7. | However , as you divorced your spouse before his her death , you cannot claim dependent parent allowance in respect of them
可是，由于你已与你的配偶离婚，因此，他的父母并不属于你已故配偶的父母。 |
| 8. | Under the inland revenue ordinance , a taxpayer can claim an allowance in respect of a parent or grandparent of his her deceased spouse
法例规定，纳税人可申请已故配偶的父母祖父母或外袍父母的免税额。 |
| 9. | The following conditions must be satisfied before the deduction is granted : the parent grandparent is a parent grandparent of you or your spouse
该名父母祖父母外祖父母必须是你或你配偶的父母祖父母外祖父母。 |
| 10. | Whether dependent parent allowance can be allowed depends on the place of residence and the age of the parentgrandparent , and also how the elderly person is maintained
申请供养父母免税额，须视乎你或你的配偶的父母的居地、他们的年龄和供养情况。 |
