The word dependant is defined as “a person who relies on another, especially a family member, for financial support”. For income tax purposes, The Canada Revenue Agency’s definition of dependant is similar, but who exactly qualifies can vary by credit.
Children are most often thought of as dependants for tax purposes, but other relatives can also qualify as dependants. Generally, if the person lives with you and relies on you for financial and physical support, you may be able to claim them as a dependant. There are a number of expenses, credits and amounts that you may be able to claim for providing care.