Line 31800 - Disability amount transferred from a dependant
Line 31800 - Disability amount transferred from a dependant
If your dependant is eligible for the disability tax credit (DTC) and does not need to claim all of the disability amount on line 31600 of their return to reduce their income tax, they may transfer it to you to claim on line 31800 of your return.
A dependant can be:
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your parent, grandparent, child, grandchild, brother, sister, aunt, uncle, niece, or nephew
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your spouse's or common-law partner's parent, grandparent, child, grandchild, brother, sister, aunt, uncle, niece, or nephew
Note
A dependant cannot be your spouse or common-law
partner.
If you are not attaching Form T2201, Disability Tax Credit Certificate, to your paper return, attach a note that includes your dependant's name, social insurance number (SIN), and relationship to you.
Who can claim a dependant
You may be able to claim all or part of your dependant's disability amount if all of the following conditions apply:
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Your dependant was eligible for the DTC in 2024
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Your dependant was resident in Canada at any time in 2024
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Your dependant relied on you 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 30400 of your return 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)
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You claimed an amount on line 30450 of your return for that dependant (or you could have if they had no income and were 18 years of age or older in 2024)
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How to claim this amount
If your dependant was under 18 years of age
The parent or guardian who is approved on the DTC application may claim the disability amount for their child by completing:
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the chart for line 31600 of your Federal Worksheet to calculate the supplement for children with disabilities that your dependant may be able to claim
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the chart for line 31800 of your Federal Worksheet to calculate your claim for each dependant
If you pay child support
If you pay child support, you cannot claim the disability amount transferred from a child you had to make support payments for unless one of the following situations applied:
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You were separated from your spouse or common-law partner for only part of 2024 due to a breakdown in your relationship and you did not claim any support amounts paid to your spouse or common-law partner on line 22000 of your return (You can claim a disability amount transferred from your child on line 31800 of your return in addition to any allowable amounts for that child on line 30400 and line 30425 of your return, if applicable)
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You and another person had to make support payments for the child for 2024 (You can claim the disability amount transferred from your child only if you and the other person(s) paying support agree that you will be the one making the claim)
For more information, see Income Tax Folio S1-F3-C3, Support Payments.
If your dependant was 18 years of age or older
Complete the chart for line 31800 of your Federal Worksheet to calculate your claim for each dependant.
Exceptions
You cannot claim the unused part of the disability amount if your dependant's spouse or common-law partner is claiming:
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the disability amount for your dependant
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any other non-refundable tax credit (other than medical expenses) for your dependant
If you or anyone else paid attendant care expenses or for care in a facility, special rules may apply.
Splitting the amount with another supporting person
Attach a note to your paper return with the name and SIN of the other person claiming the amount. The total claimed for the dependant cannot be more than the maximum disability amount allowed for that dependant.
You cannot split the claim with another person if they claimed an amount on line 30400 of their return for the dependant.
For more information, see Guide RC4065, Medical expenses.
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