Line 31800 – Disability amount transferred from a dependant

Claiming the disability tax credit

If your dependant is eligible for the disability tax credit (DTC) and does not need to claim all or part of the disability amount on their tax return (on line 31600) to reduce their income tax, they may transfer it to you. This would allow you to claim all or part of the disability amount on your tax return on line 31800.

A dependant may be:

A dependant cannot be your spouse or common law partner. If you are a spouse or common-law partner, you may be able to claim the amount on line 32600 – Amounts transferred from your spouse or common-law partner.

If you are not attaching Form T2201, Disability Tax Credit Certificate, with your tax return, attach a note with your dependant's name, social insurance number (SIN), and relationship to you.

Who can claim for a dependant

You may be able to claim all or part of your dependant's disability amount if you meet all of the following conditions:

• Your dependant was eligible for the DTC in 2023
• Your dependant was resident in Canada at any time in 2023
• Your dependant relied on you for all or some of the basic necessities of life (food, shelter, and clothing)
• One of the following situations applies:

  You claimed an amount on line 30400 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

  You claimed an amount on line 30450 for that dependant, or you could have if they had no income and were 18 years or older in 2023

How to claim for a dependant

If your dependant was 17 or younger

The parent or guardian approved on the DTC application form may claim the disability amount for their child.

To claim for a dependant who was 17 years or younger at the end of the year:

1. Fill out the chart for line 31600 on your Worksheet for the return in the income tax package to calculate the supplement for children with disabilities that your dependant may be able to claim
2. Fill out the chart for line 31800 on your Worksheet for the return in the income tax package 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 for whom you had to pay support payments except in one of the following situations:

• You were separated from your spouse or common-law partner for only part of 2023 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. When this is the case, 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

Note: In this situation, if it is better for you, you can choose not to claim any amounts for your child (for example, on line 31800, line 30400 and line 30425), and only claim support amounts you paid to your spouse or common-law partner on line 22000 of your return.

• You and another person had to make support payments for the child for 2023. When this is the case, 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 or older

To claim for a dependant who was 18 years or older at the end of the year, fill out the chart for line 31800 on the Worksheet for the return in the income tax package to calculate your claim for each dependant.

Exceptions to claiming

You cannot claim the unused part of the disability amount if your dependant's spouse or common-law partner is:

• claiming the disability amount for your dependant already
• claiming any other non-refundable tax credit (other than medical expenses) for your dependant

If you or anyone else paid for attendant care, or for care in a facility, special rules may apply.

For details: Attendant care and care in a facility

Splitting the amount with another supporting person

To split the unused part of the disability amount with another supporting person, include a note with your tax return with the name and SIN of the other person who is 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 for the dependant.

Doing taxes for someone who died

There may be special considerations when claiming amounts on line 31800 for someone who died.

Forms and publications

• T1 Income tax package
  
• Guide RC4064, Disability-Related Information
• Form T2201, Disability Tax Credit Certificate
• Guide RC4460, Registered Disability Savings Plan

Related links

• Tax credits and deductions for persons with disabilities
• Child disability benefit (CDB)