As per our TurboTax article: Who are Considered Dependants? Your niece and nephew could possibly be included as a dependant. As per the children being under kinship care, would this mean you are acting as a foster parent? You may need to verify the answer with this added information with the Canada Revenue Agency (CRA) as there are different questions to be answered before the correct answer can be given. Please contact the CRA by calling 1-800-959-8281.

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