Taxpayers can claim medical expenses they paid on behalf of themselves, their
spouses or common-law partners, or their dependants. For purposes of the
medical expense claim, a dependant is a person who, at some time in the year,
was dependent upon the taxpayer for support and who is a child, grandchild,
parent, grandparent, brother, sister, uncle, aunt, niece, or nephew of the
taxpayer or of the taxpayer’s spouse or common-law partner. Except for a child or
grandchild, the dependant must also be a resident in Canada at some time
during the year