Generally speaking, a dependant is someone that lives with you and relies on you for care and support on a daily basis. For most, dependants are typically under the age of 18 or suffer from a physical or mental impairment. That being said, a dependant can also be someone over the age of 18 that suffers from a physical or mental impairment, who doesn’t live with you, and who is completely dependent on your support.
According to the Canada Revenue Agency (CRA), a dependant must be related to you by blood, marriage, common-law partnership, or by adoption. This person can be your or your partner’s:
- Brother or sister
- Niece or nephew
- Aunt or uncle
Based on your dependant’s age and eligibility, you might be able to claim the following dependant deductions and credits. Click the links below for more information on each deduction or credit amount.
- Childcare expenses
- Children’s fitness amount
- Children’s arts amount
- Tuition, education, and textbook amounts (from your child)
- Amount for an eligible dependant
- Amount for infirm dependants age 18 or older
- Caregiver amount
- Disability amount transferred from a dependant
- Family caregiver amount (FCA)
- Adoption expenses
- Medical expenses
- Public transit expenses
- Respite of caregivers (residents of Québec only)
- Disability supports deduction (residents of Québec only)
Note: Remember that just because you’re claiming someone as a dependant, doesn’t mean they don’t have to file their own separate return.
Where do I claim this?
Important: Before you begin, make sure that you’ve told us about your dependants. To do this:
1. On the GET STARTED tab, click the ABOUT YOUR DEPENDANTS icon.
2. Enter all the required information about your dependant in the space provided. If you’d like to enter more than one dependant, click the +Add Another Dependant button on your screen.
Once you’ve told us about your dependant(s), follow these steps to claim your dependant expenses:
1. Click the name of the dependant on left-hand navigation panel.
2. Select the dependant expenses or credits that apply to you then click Continue.
3. When you arrive at the page for the expense or credit you’re claiming, enter your information into the tax software.
Where can I learn more?
- Amount for an eligible dependant (CRA website)
- Schedule 5 - Amounts for Spouse or Common-Law Partner and Dependants - Common to all (CRA website)
- Child care expenses (CRA website)
- Amount for children born in 1998 or later (CRA website)
- Children's fitness amount (CRA website)
- Children's arts amount (CRA website)
- RC4064: Disability-Related Information (CRA website)
- Dependants (Revenu Québec website)
- 5000-S5 T1 General 2014 - Schedule 5 - Amounts for Spouse or Common-Law Partner and Dependants - Common to all (CRA website)
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