If you have people in your life that rely on you for support, letting the Canada Revenue Agency (CRA) and Revenu Québec know about them allows you to claim certain tax credits and benefits.
As a rule, a dependant is someone who meets all of the following conditions:
- Relies on you financially or physically
- Lives with you and
- Is either under the age of 18, a parent or grandparent, or mentally or physically infirm (you might also be able to claim expenses for a dependant relative that’s related to you by blood, marriage, a common-law partnership, or adoption)
You might be able to claim the following credits and benefits, provided you meet the eligibility requirements:
- Canada child benefit (CCB)
- Universal child care benefit (UCCB)
- GST/HST credit
- Children’s fitness and arts amount
- Amount for an eligible dependant
- Childcare expenses
- Adoption expenses
- Medical expenses
- Tuition, education, and textbook amounts
- Public transit expenses
- Amount for a child enrolled in post-secondary studies (Québec residents)
- Respite of caregivers (Québec residents)
- Child assistance (Québec residents)
My child doesn't live with me, but I pay child support - can I claim him/her as a dependant?
No, if you're paying child support for your child, you can't claim him or her as an eligible dependant. Refer to the Canada Revenue Agency (CRA) website for more information.
Where can I learn more?
- 5000-S5 - Schedule 5 - Amounts for Spouse or Common-Law Partner and Dependants - Common to all (CRA website)
- Dependants (Revenu Québec website)
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