Line 318 - Disability amount transferred from a dependant other than your spouse

You may be able to claim all or part of any disability amount (line 316) for which your dependant qualifies. You can claim the unused part if he or she lived in Canada at any time in 1999, and was dependent on you because of his or her mental or physical infirmity. In addition, one of the following has to apply:

• you claimed an equivalent-to-spouse amount on line 305 for that dependant;
• the dependant was your or your spouse's child, grandchild, parent, or grandparent, and you could have claimed an equivalent-to-spouse amount on line 305 for that dependant if you did not have a spouse and if the dependant did not have any income;
• the dependant was your or your spouse's child, grandchild, parent, or grandparent, and you made a claim on line 306 or 315 for that dependant;
• the dependant was your or your spouse's child or grandchild, and you could have made a claim on line 306 or 315 for that dependant if he or she had no income and had been 18 years of age or older in 1999; or
• the dependant was your or your spouse's parent or grandparent, and you could have made a claim on line 306 or 315 for that dependant if he or she had no income.

If you are required to make child support payments for your child, you cannot claim a disability amount for that child. However, if you separated in 1999 due to a breakdown in your relationship, some special rules apply. For details, get the pamphlet called Support Payments.

Tax Tip
See "Options" in the guide called Information Concerning People with Disabilities for details about different amounts you may be able to claim.

How to claim

• Use the chart for line 318 on the Worksheet you will find with your forms to calculate how much of each dependant's disability amount you can claim.
• Attach to your paper return a properly completed and certified Form T2201, Disability Tax Credit Certificate, for each dependant. If you were allowed a disability amount in a previous year and the dependant still met the eligibility requirements in 1999, you can claim the disability amount in 1999 without sending us another Form T2201. However, you have to send us a new one if the period stated on the certificate ended in 1998 or earlier. If you are not attaching Form T2201 for a dependant, attach a note stating the dependant's name, social insurance number, and relationship to you.

If you are splitting this claim for a dependant, attach a note to your paper return including the name and social insurance number of anyone else making this claim. The total claimed for that dependant cannot be more than the amount on line 5 of the chart or $4,233, whichever is less.

You can claim this credit only if the spouse of the person with a disability is not already claiming the disability tax credit or any other non-refundable tax credit (other than medical expenses) for the person with a disability, and you supported that person.

Tax Tip
If you can claim this amount, you also may be able to claim an amount on line 315 for the same dependant.

Line 319 - Interest paid on your student loans

You can claim an amount for most of the interest you, or a person related to you, paid after 1997 on loans made to you for post-secondary education under the Canada Student Loans Act, the Canada Student Financial Assistance Act, or similar provincial or territorial government laws. For more details, get the pamphlet called Students and Income Tax.

You can claim an amount only for interest you have not previously claimed. If you do not wish to claim these amounts on the return for the year they are paid, you can carry them forward and apply them on any one of the next five years' returns.

Receipts - Attach to your paper return the receipts for the amounts you claim. If you are using EFILE (see page 7) show your receipts to your EFILE service provider, and keep them in case we ask to see them.

Line 323 - Tuition and education amounts

Claim your eligible tuition and education amounts for 1999, and any unused amounts carried forward from previous years, that are shown on your 1998 Notice of Assessment or Notice of Reassessment. See "Transferring and carrying forward amounts" on page 31 for more information. Attach to your paper return a completed Schedule 11. For more details, get the pamphlet called Students and Income Tax.

Receipts - Do not include your receipts or forms (other than Schedule 11) with your paper return. If you are using EFILE (see page 7) show them to your EFILE service provider. In either case, keep them in case we ask to see them.

Claiming your eligible tuition fees

You can claim only the fees paid for courses you took in 1999. Most courses at the post-secondary level or that develop or improve skills in an occupation qualify. However, more than $100 for the year must have been paid to each educational institution whose fees you claim.

You cannot claim other expenses, such as books, or board and lodging. The Students and Income Tax pamphlet has details about what kinds of institutions and fees qualify.

Forms

• For you to claim tuition fees paid to an educational institution in Canada, your institution has to give you either an official tax receipt or a completed Form T2202A, Tuition and Education Amounts Certificate.
• For you to claim tuition fees paid to an educational institution outside Canada, your institution has to complete and give you either Form TL11A, Tuition Fees Certificate - University Outside Canada, or Form TL11C, Tuition Fees Certificate - Commuter to the United States, whichever applies.
• For you to claim tuition fees paid to a flying school or club in Canada, your school or club has to give you a completed Form TL11B, Tuition Fees Certificate - Flying School or Club.

You can get these forms from us. You also can get Form TL11B from your flying school or club.

Claiming your education amount

You can claim this amount for each whole or part month in 1999 in which you were enrolled in a qualifying educational program. Generally, you cannot claim this amount for a program for which you received a reimbursement, benefit, grant, or allowance, or for a program related to your job if you received a salary or wages while studying.

Your educational institution has to complete and give you either Form T2202, Education Amount Certificate, or Form T2202A, Tuition and Education Amounts Certificate, to confirm the period in which you were enrolled in a qualifying program. The following amounts apply:

• You can claim $200 for each month in which you were enrolled as a full-time student. You can still make this claim if you could attend only part-time because of a mental or physical impairment. However, in that case, you have to have Form T2202, Education Amount Certificate, completed to make your claim.
• You can claim $60 for each month in which you were enrolled in a qualifying part-time program.

You cannot claim more than one education amount for a particular month.

Transferring and carrying forward amounts

You have to show your tuition and education amounts first on your own return, even if someone else paid your fees. However, you can transfer to your spouse the part of your tuition and education amounts you do not need to use to reduce your federal income tax to zero. Your spouse would claim it on line 326 of his or her return. If you do not transfer this amount to your spouse, you can transfer it to your or your spouse's parent or grandparent, who would claim it on line 324 of his or her return.

Complete the back of Form T2202 or T2202A, as well as Schedule 11 (particularly line 327) to calculate and designate this transfer.

You can carry forward and claim in a future year the part of your tuition and education amounts you do not need to use (and do not transfer) for the year. However, if you carry forward an amount, you will not be able to transfer it to anyone. You have to claim your carry-forward amount in the earliest year possible. Calculate this amount on Schedule 11.

Tax Tips
If you are transferring an amount to another person, do not transfer more than the person needs to reduce his or her federal income tax to zero. That way, you can carry forward as much as possible to use in a future year.

If your spouse does not need to use all of his or her tuition and education amounts, you may be able to claim the unused part on line 326. If your child or grandchild does not need to use all of these amounts, you may be able to claim the unused part on line 324.

Line 324 - Tuition and education amounts transferred from a child

A student who does not need all of his or her 1999 tuition and education amounts to reduce his or her federal income tax to zero may be able to transfer the unused part to you if you are a parent or grandparent of the student or of the student's spouse. The maximum amount that each student can transfer is $5,000 minus the amount the student needs, even if there is still an unused part.

How to claim

The student has to complete Form T2202, Education Amount Certificate, or Form T2202A, Tuition and Education Amounts Certificate, to calculate the transfer amount and to designate you as the parent or grandparent who can claim it. If the tuition fees being transferred to you are not shown on the student's Form T2202 or T2202A, you should have a copy of the student's official tuition fees receipt.

Amounts claimed by student's spouse - If a student's spouse claims amounts on line 303 or 326 for the student, you cannot claim the tuition and education amounts transfer. However, the student can designate that the spouse claim the transfer on line 326.

No amounts claimed by student's spouse - If no amounts are claimed for the student by the student's spouse, or if the student does not have a spouse, the student can choose which parent or grandparent will claim the tuition and education amounts transfer. Only one person can claim the transfer from the student. However, it does not have to be the same parent or grandparent as the person who claims the student as a dependant on line 305 or 306.

Receipts - Do not include the student's Schedule 11, forms, or official tuition fees receipt with your paper return. If you are using EFILE (see page 7) show them to your EFILE service provider. In either case, keep them in case we ask to see them.

Line 326 - Amounts transferred from your spouse

Your spouse (as defined on page 10) can transfer to you any part of certain amounts that he or she qualifies for but does not need to reduce his or her federal income tax to zero. For more details and to calculate your claim, see Schedule 2. In the Identification area on page 1 of your return, be sure to show your marital status and your spouse's name and social insurance number.

Receipts - Attach to your paper return your spouse's Form T2201, Disability Tax Credit Certificate. If you were (or your spouse was) allowed a disability amount in a previous year for your spouse's condition, and your spouse still met the eligibility requirements in 1999, you can claim the disability amount without sending us another Form T2201. However, you have to send us a new one if the period stated on the certificate ended in 1998 or earlier.

Do not include with your paper return any receipts or forms (other than your own Schedule 2) for your spouse's tuition or education amounts. If you are using EFILE (see page 7) show them to your EFILE service provider. In either case, keep them in case we ask to see them.