A tax credit base equal to the tax credit base for married status is provided for a wholly dependent person where the taxpayer is not entitled to a married credit. This credit might apply to an individual who, at any time in the year, was single, divorced, separated, widowed and who supported a dependent who is:
– Related to the individual by blood, marriage, adoption or common-law relationship
– Under 18 at any time during the year, or the individual’s parent or grandparent, or mentally or physically infirm;
– Living with the individual in a home that the individual maintains and
– Residing in Canada
Note that only 1 ETM credit may be claimed in one year.