Other dependant
A person who meets all three of the following conditions:
- The person was born before January 1, 2007.
- The person is related to you by blood, marriage or adoption.
- In 2024, the person ordinarily lived with you and was supported by you.
The person cannot be:
- your spouse;
- a child who, in 2024, is transferring an amount as a child 18 or over enrolled in post-secondary studies (lines 20.1 and 20.2 of Schedule S); or
- a person whose spouse is deducting, on line 431 of their return, an amount for credits transferred from one spouse to the other.
Note
End of note
Note
The person can be:
- your or your spouse's brother, sister, nephew, niece, father, mother, grandfather, grandmother, uncle or aunt;
- a child for whom you cannot claim an amount in Part B of Schedule A because they were not, in 2024, a full-time student pursuing vocational training at the secondary level or post-secondary studies;
- a child who can transfer you an amount as a child 18 or over enrolled in post-secondary studies, but does not do so.