been 18 years of age or older at the time he or she lived with you;
had a net income in 2013 (line 236 of his or her return, or the amount it would be if he or she filed a return) of less than $19,824; 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 1948 or earlier.
had a net income in 2013 (line 236 of his or her return, or the amount it would be if he or she filed a return) of less than $19,824; 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 1948 or earlier.