You may be able to claim the amount for an eligible dependant if, at any time in the tax year, you met all of the following conditions at once:
- You did not have a spouse or common-law partner or, if you did, you were not living with, supporting, or being supported by that person.
- You supported a dependant.
- You lived with the dependant (in most cases in Canada) in a home you maintained (you cannot claim this amount for a person who was only visiting you).
In addition, at the time you met the above conditions, the dependant must also have been either:
- Your parent or grandparent by blood, marriage, common-law partnership, or adoption
- Your child, grandchild, brother, or sister, by blood, marriage, common-law partnership, or adoption and under 18 years of age or had an impairment in physical or mental functions.