Dependants overview

A "dependent child" refers to your or your spouse's natural or adopted child, or other wholly dependent individual. However, the term "dependant" can include a much broader group of people.

No.

Even if he or she depends upon you for support, you should not enter your spouse as a dependant. For tax purposes, a dependant is someone who is wholly reliant on you for support and is not your spouse or common-law partner.

• GST/HST credit - Calculation of Goods and service tax credit;
• Child Tax Benefit;
• certain Provincial tax credit amounts;
• Amount for an eligible dependant
• Disability amount transferred from a dependant
• Tuition, education, and textbook amounts transferred from a child
• Québec Schedule S - Amount transferred by a child 18 or over enrolled in post-secondary studies
• Québec Schedule T - Tuition or examination fees claimed or transferred by a student
• Québec Amount respecting dependent children or other dependents