As per the Canada Revenue Agency (CRA), you can only claim the tax credit for an eligible dependent if you meet all of the following criteria at the same time during the tax year:
- 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 cannot be split between two parents.
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