You have to understand who can be Dependent. Anyone who rely financially on Principle Applicant is the dependent. So PA's spouse is dependent and you must include him/her. (doesn't matter they are earning or not).
You are the sponsor and you are not depend on your parents financially so you are not dependent. so don't mention yourself as PA's dependent.
Daughter (your sister) - if she is not disable or financially dependent on PA, she is not dependent. Do not include her in file.
Please follow the detailed guide by clicking this link :
https://www.canada.ca/en/immigration-refugees-citizenship/services/application/application-forms-guides/guide-5772-application-sponsor-parents-grandparents.html
Read section "Dependent Children".
I strongly suggest you to thoroughly read the guide for better understanding.