Who Qualifies as an Eligible Dependant?
To qualify, the dependant must:
Be related to you by blood, marriage, common-law partnership, or adoption (e.g., child, parent, sibling, or grandparent)
Live with you in a shared household for part or all of the tax year
Be financially dependent on you for basic needs such as food, shelter, or clothing
Have a net income below the threshold set by the CRA for the year
Common Eligible Dependants
Your child under 18 years of age
Your child over 18 who has a disability and is financially dependent
Parents, grandparents, or siblings who are dependent on you due to age, illness, or disability
Conditions for Claiming an Eligible Dependant
You must be single, separated, divorced, or widowed at the start or end of the tax year
You cannot claim the Amount for Eligible Dependant if you are already claiming spousal credits
Only one dependant can be claimed per household per year
Why This Matters
Identifying an eligible dependant can help you claim valuable tax credits, reducing your tax liability and increasing your potential refund. Be sure to meet the CRA’s requirements and keep supporting documents for verification.