Line 318 – Disability amount transferred from a dependant
You may have a dependant who is able to claim the disability amount (line 316), and that person may not need to claim all or part of that amount on their tax return. Under certain conditions, your dependant may be able to transfer this amount to you. If your dependant is eligible for the disability tax credit (DTC), you may be able to claim all or part of their disability amount on your tax return.
If you are not attaching a Form T2201, Disability Tax Credit Certificate for a dependant, attach to your paper return a note stating the dependant's name, social insurance number, and relationship to you.
What are the criteria?
You may be able to claim all or part of your dependant's (other than your spouse or common-law partner) disability amount if they were resident in Canada at any time in 2017 and were dependent on you for all or some of the basic necessities of life (food, shelter, or clothing).
In addition, one of the following situations has to apply:
- You claimed an amount on line 305 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.
- 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 for that dependant, or you could have if they had no income and had been 18 years of age or older in 2017.
Do you pay child support?
You cannot claim the disability amount transferred from a dependant for a child for whom you had to pay child support. However, if you were separated from your spouse or common-law partner for only part of 2017 because of a breakdown in your relationship, special rules may apply.
How do you claim for your dependant?
If your dependant was under 18 years of age at the end of the year, first complete the chart for line 316 on the federal worksheet in the forms book to calculate the supplement that dependant may be able to claim.
Then, complete the chart for line 318 on the federal worksheet in the forms book to calculate your claim for each dependant.
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 this person.
If you or anyone else paid for attendant care, or for care in an establishment, special rules may apply. For more information, see Attendant care or care in an establishment.
Can you split the disability amount with another person?
You can split the unused part of this amount with another supporting person. If that is the case, attach a note to your paper return including the name and social insurance number of the other person who is claiming this amount. The total claimed for that dependant cannot be more than the maximum amount allowed for that dependant.
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