A person who meets all three of the following conditions:
- The person was born before January 1, 2004.
- The person is related to you by blood, marriage or adoption.
- In 2021, the person ordinarily lived with you and was supported by you.
The person cannot be:
- your spouse;
- a child who, in 2021, is transferring an amount as a child 18 or over enrolled in post-secondary studies (line 20 of Schedule S); or
- a person whose spouse is deducting, on line 431 of his or her return, an amount for credits transferred from one spouse to the other.
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 he or she was not, in 2021, 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.