Dependants aren't always your children:
Even if a person does not meet all the conditions of a true dependant, you might be able to claim certain credits if that person meets other requirements.
Consider the following:
- Tuition or education amount transfer. Frequently students do not need to claim all of their tuition fees or education amounts to reduce tax payable to zero. They might be able to transfer some or all of the unused portion to you if you are their parent or grandparent (including in-law). The student does not have to live with you to do this.
- Caregiver amount. You might be able to claim all or part of the Caregiver Amount if you had a grandparent or a mentally or physically infirm dependant who is over 18, lives with you and had a net income of less than $16,989.
- Amount for an infirm adult. You can claim an amount for you or your spouse or common-law partner's dependent child or grandchild or other dependant relative if that relative was mentally or physically infirm, is 18 years or older and had a net income of less than $9,308. You cannot claim this amount if you were required to make support payments for this dependant.