As per the Canada Revenue Agency, "
the dependant must also be one of the following persons by blood, marriage, common-law partnership, or adoption:
- your parent or grandparent
- your child, grandchild, brother, or sister under 18 years of age
- your child, grandchild, brother, or sister 18 years of age or older with an impairment in physical or mental functions"
As per the Canada Revenue Agency, "
the dependant must also be one of the following persons by blood, marriage, common-law partnership, or adoption:
- your parent or grandparent
- your child, grandchild, brother, or sister under 18 years of age
- your child, grandchild, brother, or sister 18 years of age or older with an impairment in physical or mental functions"
For additional information please see our TurboTax FAQ: Who are Considered Dependants?
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