Dependant (for purposes of medical expenses)

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A person who was supported by you and:

  • ordinarily lived with you; or
  • did not ordinarily live with you but was your dependant because of an infirmity. In this case, the person must have been resident in Canada at some time in the year, unless the person is your or your spouse's child or grandchild.

A dependant can be:

  • your or your spouse's child or grandchild;
  • your or your spouse's brother, sister, nephew or niece;
  • the spouse of your or your spouse's brother or sister;
  • your or your spouse's father or mother or any other of your or your spouse's direct ascendants;
  • your or your spouse's uncle, aunt, great-uncle or great-aunt.

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