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What is a dependant?
In simple terms, a dependant is a person who is both financially
dependent on you and related to you. The dependant can be related to
you by blood, marriage or adoption. Your dependant must either be
under 18 or if over 18 be mentally or physically infirm. (You will
need to provide a letter from doctor indicating the type of infirmity
or disability.)
To make a dependant person claim, a Form T2201 Disability Tax Credit
Certificate must be approved by CRA. For certain credits, there is the
additional requirement that your dependant must be living with you.
If this is the first year you are claiming the disability credit, you
are not eligible to use Netfile, but you can continue to use TaxTron.
Print your return and mail it to CRA with the completed Form T2201
Disability Tax Credit Certificate.
When you are claiming credits on behalf of your dependant, you must
enter both your dependant's net income and taxable income. The net
income and taxable income effects the calculation of various tax
credits.
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