The dependant must be one of the following persons by blood, marriage,common-lawpartnership or adoption:
your parent or grandparent
your child, grandchild, brother, or sisterunder18 yearsof age
your child, grandchild, brother, or sister18 yearsof age or older with an impairment in physical or mental functions
However, it is possible for you to claim a spouse or common-law partner amount if, at any time in the year, you supported your spouse or common-law partner and their net income from line 23600 of their return (or the amount that it would be if your spouse or common-law partner filed a return) was less than your basic personal amount (plus $2,499 if your spouse or common-law partner was dependent on you because of an impairment in physical or mental functions).