A son or daughter is considered dependent if he or she:

• is under the age of 22 and does not have a spouse or common-law partner;
• is a full time student and is substantially dependent on a parent for financial support since before the age of 22, or since becoming a spouse or common-law partner if this happened before the age of 22 (they may interrupt their studies for up to 12 months in total but must be financially supported by their parents at that time); or
• is financially dependent on a parent since before the age of 22 because of a disability.

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