Who May Be Considered a Dependent?
For this section, we are referring to family members living in Canada with you or depending on you for support in Canada.
Depending on your situation, this may include:
Children under 18 who depend on you for support.
Children 18 or older with a physical or mental infirmity who depend on you for support.
Parents or grandparents living with you who depend on you for support, where the requirements for the applicable credit are met.
Brothers or sisters 18 or older who live with you and depend on you because of a physical or mental infirmity.
Nieces or nephews under 18 who live with you and depend on you may qualify in certain situations.
Visitors are not automatically considered dependents simply because they are staying with you or you are paying their expenses.
Important:
Tell us about family members living with you in Canada whom you financially support. We can determine whether they meet the CRA requirements for a particular deduction or credit.