Person with a significant disability

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A person who:

  • is at least 18 years of age at the time the expenses are incurred; 
  • ordinarily lives with you; 
  • cannot be left without supervision because of a disability; and 
  • has a severe and prolonged impairment in mental or physical functions (see line 376) or receives palliative care.

The person can be

  • your spouse; 
  • 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; or
  • your or your spouse's uncle, aunt, great-uncle or great-aunt.

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