Line 318 - Disability amount
transferred from a dependant
You may be able to claim all or part of your dependant's (other than your spouse's or common-law partner's) disability amount (line 316 of Schedule 1) if all of the following apply:
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The CRA approved Form T2201, Disability Tax Credit Certificate, that was certified by a medical practitioner, for your dependant
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Your dependant was resident in Canada at any time in 2018
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They were dependent on you on a regular and consistent basis for all or some of the basic necessities of life (such as food, shelter, and clothing)
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One of the following situations applies:
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You claimed an amount on line 305 of your Schedule 1 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 (see Line 305 of this guide for conditions)
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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 307 of your Schedule 1 for that dependant, or you could have if they had no income and had been 18 years of age or older in 2018
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If your dependant was eligible for the disability tax credit for 2017 and still meets the requirements in 2018, you can claim this amount without sending the CRA a new Form T2201. However, you must send the CRA a new one if the previous period of approval ended before 2018 or if the CRA asks you to.
Notes
You cannot claim the unused part of this amount if the
spouse or common-law partner of the person with a disability is
already claiming the disability amount or any other non-refundable
tax credit (other than medical expenses) for the person with a
disability.
If you are splitting the unused part of this amount with another person, the total amount claimed for that dependant cannot exceed the maximum amount allowed for that dependant.
If you or anyone else paid for an attendant or for care in an establishment, special rules may apply. For more information, see Guide RC4065, Medical Expenses.
For more information about different amounts you may be able to claim, see Guide RC4064, Disability-Related Information or go to canada.ca/disability-credits-deductions.
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