Canadian Income Tax - Definition of Dependant?

My brother and I live together and I take care of all his expenses. He%26#039;s still a full time university student. Does he qualify as a dependant on my TD1 ?

Personal Tax Credits Return Form:

7. Amount for an eligible dependant 閳?If you do not have a spouse or common-law partner and you support a dependent

relative who lives with you, and whose net income for the year will be $787 or less, enter $7,868. If his or her net income for

the year will be between $787 and $8,655 and you want to calculate a partial claim, get the TD1BC-WS, Worksheet for the

2008 British Columbia Personal Tax Credits Return, and complete the appropriate section.

http://www.cra-arc.gc.ca/E/pbg/tf/td1bc/...

Canadian Income Tax - Definition of Dependant?

Yes, provided you aren%26#039;t married - if you have a spouse already then he can%26#039;t be your spousal equivalent.

Does he work? The income he makes reduces the amount you are eligible to claim. Once his income is over the maximum amount your credit is nil. Also, the tuition expenses must be used by him first, and he doesn%26#039;t have to transfer the excess over to you, but he can if he wishes.

Canadian Income Tax - Definition of Dependant?

Here is the link where you can find out if you can claim him. Even though he is a university student, your brother must be under 18, or mentally or physically infirm for you to be able to claim this credit.