Thank you for your question. As per Canada Revenue Agency (CRA), you can claim any person that depends on you for financial or physical support. An eligible dependant varies based on the credit or deduction you want to claim. Many different people can qualify as dependants, and someone who qualifies as a dependant for the purposes of one credit may not qualify for another dependant credit.
(over 18 qualifies for dependant only if the dependant is physically or mentally impaired)
You should consider a person as your dependant in the following situations:
- If there is a tuition transfer from your child or grandchild. The student can be over 18 and does not need to live with you.
- If there is an infirm amount transfer from your child or grandchild. The child does not need to live with you.
Important: Claiming a person as a dependant does not mean they don't file their own income tax return. Everyone who earns income needs to file a personal tax return, even when someone else (for example, a parent or grandparent) claims them as a dependant. Even if the defendant has no income, they are still eligible for certain credits, such as GST/HST or other federal or provincial credits.
For further information please click: who are considered dependents.
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