A letter of authority from the Canada Revenue Agency or Revenu Qubec is required to reduce personal income tax deductions in which of the following situations? An employee supports an infirm dependant over the age of 18 and qualifies for a reduced tax rate An employee is over the age of 65 and can apply for a full age credit An employee supports an aging parent over the age of 65 and will qualify to claim the caregiver credit O An employee has excess tax deductions because of living in one province/territory and working for an employer located in another province