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).
If you are able to claim the caregiver amount for a dependent relative, and the dependent is eligible for the disability tax credit, any unused portion of this credit may be transferable to you.f, at any time in the tax year, you (either alone or with another person) maintained a dwelling where you and a dependent relative lived, you may be able to claim the Caregiver Amount tax credit.