Children are usually thought of as dependants but in some circumstances the individual may claim other related individuals as dependants for tax purposes on line 305 of their tax return.
The individual may claim the credit if they meet all of the following requirements:
- The individual did not have a spouse or partner or if there was a partner they were not living, supporting or being supported by them
- The individual supported a dependant in the year
- The individual lived with the dependant in the home that they maintained
To be eligible the dependant will also have to be:
- A parent or grandparent through blood, marriage, common law partner or adoption.
- The child, grandchild, brother or sister through blood, marriage, common law partner or adoption and the child is under 18 years of age or has a physical, mental impairment
If the dependant has been away for educational purposes then CRA would still consider them as dependants and allow you to claim the basic amount.
If parents share custody of a child and both the parents are required to make support payments for the child then only one parent will be able to claim the amount for the dependant.
The amount of the Federal non-refundable tax credit for 2014 is $11,138 and $11,327 for 2015.