If a taxpayer maintains his parent, he can claim the allowance. To qualify the allowance, the parent must ordinarily reside in Hong Kong and be 60 or above; or if under 60, he is disabled. From 2005/06 onward, the age limit is reduced to 55. According to Section 2 of IRO, “parent” means: 1. a parent of whose marriage the taxpayer or his spouse is the child; 2. the natural father or mother of the taxpayer or his spouse; 3. a parent by whom the taxpayer or his spouse was adopted; 4. a stepparent of the taxpayer or his spouse; or 5. a parent of his deceased spouse. Maintaining the parent means paying the parent at least $12,000 during the year of assessment or living with the parent “not for full consideration” for at least 6 months. The phrase “not for full consideration” means the taxpayer subsidizing the living costs […]