* been 18 years of age or older at the time he or she lived with you;
* had a net income in 2010 (line 236 of his or her return, or the amount that it would be if he or she filed a return) of less than $18,645; and
* been dependent on you due to an impairment in physical or mental functions or, if he or she is your or your spouse's or common-law partner's parent or grandparent, born in 1945 or earlier.
you can file T1 adjust to make adjustment.
PS. your parents may be considered as your employee to pay cpp, etc.
* been 18 years of age or older at the time he or she lived with you;
* had a net income in 2010 (line 236 of his or her return, or the amount that it would be if he or she filed a return) of less than $18,645; and
* been dependent on you due to an impairment in physical or mental functions or, if he or she is your or your spouse's or common-law partner's parent or grandparent, born in 1945 or earlier.
you can file T1 adjust to make adjustment.
PS. your parents may be considered as your employee to pay cpp, etc.