7. We maintain my wife's stepfather who is over 60 years old this year but he has not registered a marriage with my mother-in-law. Can we claim the dependent parent allowance in respect of my wife's stepfather?

7. We maintain my wife's stepfather who is over 60 years old this year but he has not registered a marriage with my mother-in-law. Can we claim the dependent parent allowance in respect of my wife's stepfather?

Without a registration of marriage, your wife's stepfather does not satisfy the definition of “parent” under the Inland Revenue Ordinance. You are not entitled to a dependent parent allowance unless your wife ' s stepfather married your mother-in-law according to traditional Chinese custom before amendment of the matrimonial law on 7 October 1971.