If you were single, separated, divorced, or widowed on December 31st of the tax year you may be entitled to claim the amount for an eligible dependant for one of your dependants. Even if you have more than one dependant, you may only claim this amount once.
An eligible dependant can be your:
- child, grandchild, brother, or sister, by blood, marriage, common-law partnership, or adoption and under 18 years of age or has an impairment in physical or mental functions, or
- parent or grandparent by blood, marriage, common-law partnership, or adoption