1 Intracellular fluid (2/3 of body water). 2  Per Guyton, in a body containing 40 litres of fluid, about 25 litres is intracellular, which amounts to 62.5% (5/8), close enough to the 2/3 rule of thumb. 3  Jackson's texts states 70% of body fluid is intracellular. 4  Extracellular fluid (1/3 of body water).
However, if you provided support to your brother, depending on the level of support and your brotherâs gross income for 2010, you may be able to claim him as a dependent on your tax return (under the qualifying relative rules).
Individuals who have incurred attendant care expenses in order to be employed or self-employed, go to school or conduct research, can claim these costs on line 215 of the personal tax return as part of the disability supports deduction, as a reduction of income.or other individuals who are eligible for the disability amount, attendant care expenses are claimable as a medical expense. The expenses can be claimed by the individual, or by one or more supporting relatives who have paid the expenses.