child allowance

英 [tʃaɪld əˈlaʊəns]

美 [tʃaɪld əˈlaʊəns]

子女免税额；子女津贴

You are entitled to claim child allowance in respect of your son if he studies a full-time course, which means he receives full-time education.
如果你的儿子修读的是全日制课程，他亦即是接受全日制教育，你可申领他的子女免税额。
Generally speaking, it will be advantageous for the parent who has the higher income to claim child allowance.
一般来说，赚取较高入息的一方申请子女免税额，会较为有利。
If he only takes short-term courses or part-time courses, he does not receive full-time education, and you are therefore not entitled to claim child allowance in respect of him.
如果只是一些短期课程或部分时间制课程，他便不是接受全日制教育，你不能申领他的子女免税额。
You probably already give your child ( ren) an allowance, and this weekly or monthly sum may be dependent on completing household chores, doing well in school or behaving properly.
你可能早已给你的孩子（们）零花钱了，这笔每周或每月一次的金额可能按照孩子完成的家务活、学业表现或者行为表现而定。