Who Can Be a Dependant?
A dependant can include:
Your Child:
Under the age of 18
Over 18 but financially dependent due to a physical or mental impairment
Your Spouse or Common-Law Partner:
If they rely on you for financial support and have little or no income
Other Relatives:
Parents, grandparents, siblings, or other family members who are dependent on you due to age, illness, or disability
Conditions to Claim a Dependant
The dependant must rely on you for basic financial support such as food, shelter, or clothing
The dependant must be a resident of Canada for tax purposes
They must meet the CRA’s eligibility criteria for specific claims, such as the Canada Caregiver Credit or the Amount for Eligible Dependant
Why This Matters
Claiming a dependant on your tax return can help you qualify for:
Non-refundable credits like the Amount for Eligible Dependant
Caregiver credits for supporting individuals with disabilities or dependants over 18
Additional benefits, such as the Canada Child Benefit (CCB)