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 us to claim certain tax credits and benefits for you.
As a rule, a dependant is someone who meets all 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)
My child doesn't live with me, but I pay child support – should I list them 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 CRA website for more information.