Eligible Dependant Credit:
You may be able to claim the amount for an eligible dependant if you met all of the following criteria at the same time during the tax year. Once you claim this amount for a dependant, no one else is allowed to claim this amount for that dependant, or the amount for an infirm dependant for the same dependant.
- You didn't live with a spouse or common-law partner
- You didn't financially support or receive financial support from a spouse or common-law partner
- You supported a dependant who was one of the following, and
- Your parent or grandparent by blood, marriage, common-law partnership, or adoption, or
- Your child, grandchild, or sibling by blood, marriage, common-law partnership or adoption and under 18 years of age. If the dependant was older than 18, they must have had an impairment in physical or mental functions.
- Your dependant lived with you in a home that you maintained (in most cases in Canada). You cannot claim this amount for someone who was only visiting you.
Note: The amount for an eligible dependant can't be split between two parents.
Canada Caregiver Credit (CCC):
If at any time in the taxation year in question, you (and/or your spouse) maintained a home for a disabled or elderly relative over the age of 18, you may be eligible to claim the Canada Caregiver Credit. The definition of dependant for this credit is different than for the Eligible Dependant Amount credit.
In this case, the dependant must be:
- Your child, grandchild, brother, sister, niece, nephew, aunt, uncle, parent, or grandparent
- Dependent on you (or your spouse) due to a physical or mental impairment
Medical Expenses for Other Dependants:
In addition to claiming medical expenses for yourself, your spouse, and your minor children, you may be eligible to claim the medical expenses for other dependants credit on Line 33199 of your return. This Non-Refundable Tax Credit is specifically for additional relatives including:
- Your (or your spouse’s) adult children
- Your (or your spouse’s) parents, grandparents, brothers, sisters, aunts, uncles, nieces, or nephews.
- If you supported any of the above relatives, you may claim medical expenses. The dependant doesn’t need to be physically or mentally impaired to qualify. For instance, If your 20-year-old son lives at home while attending university, you can likely claim his braces as a medical expense.
For more details, please visit: Who Can I Claim as a Dependant on my Tax Return?
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