My daughter is away at university full time and pays a 12 month lease on her apartment , can I claim her as a dependant?

[fuzzy · Accepted solution]

No..You can only claim your child as a dependant if they were 17 years of age or younger on December 31, 2014 or, if older, they are mentally or physically impaired.  Your daughter should file her own return reporting any income she may have received as well as her tuition/education amount.  If she does not need all of this amount to reduce her taxes to zero, she can transfer the unused amount to you (max $5,000) if she chooses to do so.  For more info for students, please see http://www.cra-arc.gc.ca/tx/ndvdls/sgmnts/stdnts/menu-eng.html