Disability amount transferred from a dependant - Line 31800You 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.
In addition, this dependant was 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 in 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- In the line "Name or description of dependant's infirmity", you must indicate the nature of the infirmity or disability.
4- In line "Is the dependant eligible for the disability amount on federal line 31600?" The person must have submitted the form "T2201" to the CRA and for residents of Quebec you must have submitted the form "TP-752.0.14" and in the menu to the right has selected "Claim disability amount".
5 - Return to the "Medical and Disability" section and on the screen to your right click on the plus sign "+" icon located on the right side 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)".
6 - If this dependent does not reside with you, on the page titled "Caregiver amount" on the line "Who should claim the Canada caregiver amount for this dependant" In the drop-down menu on the right, select the "Do not claim" option. If you are a resident of Quebec at the bottom of the page, complete the same section for Quebec.
The program will claim the amount (if required) for the disabled person on line 31600 of federal Schedule 1 of the dependant, and the unused amount will be reported on line 31800 of your federal Schedule 1.
ID: 20200123083008DE.xml
Webpage: KPA370-20200123083008DE.htm