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 2024
• Your dependant was resident in Canada at any time in 2024
• 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 2024

How to claim for a dependant

If your dependant was under 18

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 under 18 years of age at the end of the year:

1. Fill out the chart for line 31600 on the Federal Worksheet for your return at Get a T1 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 the Federal Worksheet for your return 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 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. 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 2024. 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 Federal Worksheet for your return at Get a T1 income tax package to calculate your claim for each dependant.

Exceptions to claiming

You cannot claim the unused part of the disability amount if the spouse or common-law partner of the person with a disability is already claiming:

• the disability amount on line 32600 of their tax return
• any other non-refundable tax credit (other than medical expenses) for the person with the disability

Also, you cannot claim the unused part of the disability amount if someone else is claiming an elgible dependant amount for the person with a disability on line 30400 of their tax return. When this is the case, only the individual claiming an amount on line 30400 may claim the unused part of the disability amount transferred from the person with a disability.

If you or anyone else paid for attendant care, or for care in a facility, special rules may apply. For more information, read Attendant care and care in a facility

Splitting the amount with another supporting person

If you and another person supported the same dependant, you can split the claim for that dependant. The total of your claim and the other person's claim cannot be more than the maximum amount for that dependant. However, you cannot split the claim with another person if they have claimed an amount on line 30400 for that dependant.

You may also be able to transfer an amount for a supplement if your dependant meets all of the following criteria.

• was under 18 years of age at the end of 2024
• was eligible for the DTC

To calculate this amount, use the Federal worksheet.

Doing taxes for someone who died

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

Forms and publications

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

Related links

• Persons with disabilities, their caregivers, and the CRA
• Child disability benefit (CDB)