Line 73 - Reduction for dependants with a mental or physical impairment

Enter on line 60970 the number of dependants with a mental or physical impairment that you (or your spouse or common-law partner) are claiming an amount for on line 58160, 58185 or 58480 of Form ON428.

You can include a spouse or common-law partner with a mental or physical impairment if you are claiming a disability amount transferred from your spouse or common-law partner on line 3 of your Schedule ON(S2), Provincial Amounts Transferred from your Spouse or Common-Law Partner.

You can also claim this reduction for each dependent child with a mental or physical impairment born in 2002 or later that you claimed on line 72.

Claim $460 for each of these dependants.

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