TRUE OR FALSE 1. For purposes of deducting child care costs, an eligible child who has a disability must be under 16 at some time during the year. 2. If ah individual taxpayer gifts shares to a related minor, both dividend income while the shares are held and capital gains if the shares are sold, are attributed back to the individual making the gift. 3. While earnings on assets held in a Tax Free Savings Account (TFSA) will not be taxed while the assets are in the plan, the accumulated income will be subject to tax when it is withdrawn from the plan