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A dependent is a person who relies on another, especially a family member, for financial support, for example your children. You might be eligible to claim this amount if you supported an eligible dependent and their net income was less than your basic personal amount (or your basic personal amount plus $2,273, if they were dependent on you because of an impairment in physical or mental functions).
Here is a list of TurboTax articles that you may find helpful:
TurboTax FAQ What is the amount for an eligible dependant?
Dependent income: Who Can I Claim as a Dependant on my Tax Return?
Split income: Tax Tip: Income splitting benefits & Pension Income Splitting Lets You Split Your Income With Your Spouse
Personal income: Personal Income Tax Deductions in Canada
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