Dependents

SPOUSE
Your “spouse” is the person who:
   •    resides in Canada, and

   •    is married to you, or
   •    is not married to you, but has been living with you: 
        o    in a conjugal relationship continuously for at least one year, or
        o    in a relationship of some permanence with you if you are the parents of a child as set in section 4 of the Children’s Law Reform Act.
CHILD
Your “child” is a person who:
   •    is the natural or adopted child of you or your spouse, or who you or your spouse are the appointed guardian of, and
   •    is financial dependent on you, and
   •    is not married or in a common-law relationship, and
        o    is under the age of 22, or
        o    is under the age of 26 and is attending a post-secondary institution on a full-time basis, or
        o    became physically or mentally disabled while a child and the condition is continuous
 

Note: A child is considered mentally or physically disabled if they are incapable of engaging in any substantially gainful activity and are financially reliant on you.