If a dependant of yours is eligible for the disability tax credit (DTC) and does not need all of the disability amount to reduce their own income tax, they may transfer it to you. You then claim the disability amount transferred from a dependant on line 31800 of your return.
There are no receipts for this line. The claim rests on the Canada Revenue Agency's (CRA) approval of Form T2201, Disability Tax Credit Certificate, for the dependant, and on a worksheet calculation.
Who counts as a dependant
A dependant may be your parent, grandparent, child, grandchild, brother, sister, aunt, uncle, niece, or nephew — or your spouse's or common-law partner's.
A dependant cannot be your spouse or common-law partner. If you are the spouse or common-law partner, the claim is the amount transferred from your spouse or common-law partner on line 32600 instead.
Who can claim for a dependant
You may be able to claim all or part of your dependant's disability amount if you meet all of the following conditions:
- your dependant was eligible for the DTC in the year
- your dependant was resident in Canada at any time in the year
- your dependant relied on you for all or some of the basic necessities of life — food, shelter, and clothing
- you claimed an amount on line 30400 for that dependant, or could have if you did not have a spouse or common-law partner and the dependant had no income; or you claimed an amount on line 30450 for that dependant, or could have if they had no income and were 18 years or older
When you cannot claim it
When the person's spouse is already claiming for them. You cannot claim the unused part of the disability amount if the spouse or common-law partner of the person with a disability is already claiming the disability amount on line 32600 of their return, or any other non-refundable tax credit for that person other than medical expenses.
When someone else claims the eligible dependant amount. If someone else is claiming an eligible dependant amount for the person with a disability on line 30400, only that person may claim the unused part of the disability amount transferred from them.
When you paid child support for the child. If you pay child support, you generally cannot claim the disability amount transferred from a child you had to pay support payments for. There are two exceptions.
The first: you were separated from your spouse or common-law partner for only part of the year because of a breakdown in your relationship, and you did not claim any support amounts on line 22000. In that situation, you may instead choose to claim only the support amounts you paid on line 22000, if that is better for you.
The second: you and another person both had to make support payments for the child, and you agree that you will be the one making the claim.
Splitting the claim
If you and another person supported the same dependant, you can split the claim for that dependant. The total of your claim and the other person's cannot be more than the maximum amount for that dependant. You cannot split the claim with someone who has claimed an amount on line 30400 for that dependant.
Where the dependant was under 18 years of age at the end of the year and was eligible for the DTC, you may also be able to transfer an amount for the supplement. The parent or guardian approved on the DTC application form may claim the disability amount for their child.
For a dependant under 18, fill out the chart for line 31600 on the Federal Worksheet to calculate the supplement. Then fill out the chart for line 31800 to calculate your claim for each dependant. For a dependant 18 years or older, only the line 31800 chart is needed.
What to keep
The one document behind this line is Form T2201, Disability Tax Credit Certificate, for your dependant — either attached to your return or already on file with the CRA.
If you are not attaching Form T2201 with your tax return, attach a note with your dependant's name, social insurance number (SIN), and relationship to you.
Keep your copy of the approved certificate with your records. No purchase receipt supports this line, so Dossier files the certificate as supporting evidence rather than as an amount.
If you or anyone else paid for attendant care, or for care in a facility, special rules may apply. The CRA's page on attendant care and care in a facility sets out those rules.
Official CRA sources
Source: Canada Revenue Agency (canada.ca). Not tax advice.