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:

Your parent, grandparent, child, grandchild, brother, sister, aunt, uncle, niece, or nephew

Your spouse's or common-law partner's parent, grandparent, child, grandchild, brother, sister, aunt, uncle, niece, or nephew

A dependant may not 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.

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

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:

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. Complete 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. Complete 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: You cannot claim the disability amount transferred from a child for whom you had to pay child support. However, special rules may apply if you were separated from your spouse or common-law partner for only part of 2021 due to a breakdown in your relationship.

If your dependant was 18 or older

To claim for a dependant who was 18 years or older at the end of the year, complete 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 the spouse or common-law partner of your dependant is:

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.

Forms and publications

Related links

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