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.