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If you have a dependant who is eligible to claim the disability amount, but that person doesn’t need to use any or all of it on their own return, you may be able to claim a part or all of that disability amount on your return.
The following conditions must be met, in order for you to claim a part or all of your dependant’s disability amount:
- If the dependant is in a nursing home, and they are claiming the nursing home as a medical expense over $10,000, then the disability amount cannot be claimed, and cannot be transferred.
- If the dependant is in a nursing home and they are claiming the nursing home as a medical expense under $10,000, then the disability amount can be claimed and could be transferred.
- Your dependant (with the disability) must claim the expenses for medical and attendant care first; they are only able to transfer amounts that are left over after they have made their claim.
Note: In Québec, your dependant must claim their disability amount on their own tax return. Any unused amounts of non-refundable tax credits can be transferred to a spouse or common-law partner, on line 431 of the general tax return (TP-1), once the tax return is complete.
Canada Revenue Agency (CRA) says…
You may be able to claim all or part of your dependant's (other than your spouse or common-law partner) disability amount (line 316) if he or she was resident in Canada at any time in the tax year and was dependent on you for all or some of the basic necessities of life (food, shelter, or clothing).
In addition, one of the following situations has to apply:
- You claimed an amount on line 305 for that dependant, or you could have if you did not have a spouse or common-law partner and if the dependant did not have any income.
- The dependant was your or your spouse's or common-law partner's parent, grandparent, child, grandchild, brother, sister, aunt, uncle, niece, or nephew, and you claimed an amount on line 306 or line 315 for that dependant, or you could have if he or she had no income and had been 18 years of age or older.
If you have to pay child support, you cannot claim the disability amount transferred from that child. However, if you were separated from your spouse or common-law partner for only part of (the tax year) because of a breakdown in your relationship, you can still claim an amount for that child on line 318 (plus any allowable amounts on lines 305, 306, and 315) as long as you do not claim any support amounts paid to your spouse or common-law partner on line 220.
Important: Before you begin, you must make sure that you have told us about your dependants. To do this:
- Click the HOME
- Click the ABOUT YOUR DEPENDANTS Enter all the required information about your dependants.
Note: If you want to enter more than one dependant, click the +Add Another Dependant button on your screen.
Once you have told us about your dependants, follow these steps to transfer the disability amount from a dependant other than a spouse:
1. Click the name of your dependant on the left-hand navigation panel. You will find yourself here:
2. Under the TRANSFER AMOUNTS section, click the checkbox labelled Disability amount.
3. Scroll to the bottom of the page and click Continue.
When you arrive at the page for the Disability amount, enter your information into the tax software.
- Line 318 – Disability amount transferred from a dependant (CRA website)
- Tax benefits and persons with disabilities (Revenu Québec website)