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.
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
