Disability amount transferred from a dependant - Line 31800

You may be able to claim all or part of your dependant's disability amount if he or she was a resident in Canada at any time in the tax year and was depending on you for all or some of the necessities of life (food, shelter, or clothing) on a regular and consistent basis.

This dependant can be you or your spouse's or common-law partner's parent, grandparent, child, grandchild, brother, sister, aunt, uncle, niece or nephew.

For more information, please consult the following CRA link:

https://www.canada.ca/en/revenue-agency/services/tax/individuals/topics/about-your-tax-return/tax-return/completing-a-tax-return/deductions-credits-expenses/line-318-disability-amount-transferred-a-dependant.html

To claim this credit, please follow the steps below:

The dependant must be added to your tax file:

1. In the file of the dependant, on the "Left side menu on the Interview tab", select the "Medical and disability".

2. On the screen to the right, click on the plus "+" sign icon to the right of the line "Infirmity and disability amount for the dependant" and enter the required information.

3. Go back to the "Medical and disability" and on the screen to the right, click on the plus "+" sign icon to the right of the line "Canada caregiver amount to claim for this dependant (line 30450) / Quebec Schedule H - Eligibility and dates of the qualifying period for this dependant (Quebec line 462) "

4. If the dependant does not reside with you, on the page titled "Caregiver amount", on the line "Who should claim the natural caregiver amount for this dependant?", select 'Do not claim'' in the drop-down menu to the right. If you are a resident of Quebec, complete the same section for Quebec at the bottom of the page.

The program will claim the amount (if required) for the disabled person on line 31600 of federal tax return of the dependant, and the unused amount will be reported on line 31800 of your federal tax return.

ID: 20200930124328NA.xml

Webpage: KPA340-20200930124328NA.htm

Français