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 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 2022
- Your dependant was resident in Canada at any time in 2022
- 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 2022
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:
- 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
- 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: 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 2022 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, 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
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