We refer to your email of 10.03.2011. You are eligible for Parent Relief if: a) the dependant is 55 years of age or above; and b) the dependent's income did not exceed $4,000 a year; and c) the dependant was living with you in the same household IN SINGAPORE . If not, the dependant must be living in a separate household IN SINGAPORE and you have incurred at least $2,000 a year to support him/ her; and d) no one else is claiming any other relief (other than Grandparent Caregiver Relief (GCR) ) in respect of the dependant Living with you in the same household IN SINGAPORE refers to being physically present and staying in Singapore for a substantial or significant period of time usually for 9 months or more in a calendar year. In this case, your parent's 5 months stay in Singapore in year 2010 would not satisfy the definition of living in Singapore for a substantial period of time. You are therefore not eligible for parent relief for Year of Assessment 2011.