Your children, parents, grand and great grandparents, grandchildren, siblings, aunts and great aunts, uncles and great uncles, nephews, and nieces can be your dependents. In some cases, other individuals may also be considered your legal dependents, and, if you are unsure, you can send your questions to your accountant. Please, note a dependent is any of these relations who depends on your financial support for their needs.

The CRA allows spouses and common-law partners to file taxes together or separately, and there are various reasons for which you could choose either of these options. Filing tax returns jointly has plenty of benefits, and you can talk to your accountant about them, but you can choose to file tax separately if that is what you want. Regardless of which option you select, the CRA wants you to state it in your tax return to calculate your taxable income accordingly. Even if you file your tax returns separately, you are required to provide the name and approximate annual income of your partner in your tax return.

Your province of residence during the year may affect your taxes, and your accountant needs this information to complete your tax returns appropriately. Your tax return requires that you provide information about any provinces you lived in other than your home province during the tax year. It could have been for any reason, such as employment, business, etc. For example, if your primary house is in British Columbia, but you lived in Alberta for a few months for employment during the year, you lived in multiple provinces for that tax year, and the CRA requires this information to be reported in your tax returns.For more information, please visit the CRA website.