Other dependant

A person who meets all three of the following conditions:

  • The person was born before January 1, 2005.
  • The person is related to you by blood, marriage or adoption.
  • In 2022, the person ordinarily lived with you and was supported by you.

The person cannot be:

  • your spouse;
  • a child who, in 2022, 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 2022, 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.
End of note

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