Claim this amount if, at any time in the year, you supported an eligible dependant and their net income from line 23600 of their return (or the amount that it would be if they filed a return) was less than your basic personal amount (plus $2,616 if they were dependent on you because of an impairment in physical or mental functions).
If you did not claim an amount on line 30300 of your return, you may be able to claim this amount for one dependant if, at any time in the year, you met all the following conditions:
- You did not have a spouse or common-law partner or, if you did, you were not living with them, not supporting them nor being supported by them
- You supported the dependant in 2024
- You lived with the dependant (in most cases in Canada) in a home you maintained.
In addition, 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
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