Thanks for your question. If you have a dependant person (other than your spouse or common-law partner), who has been approved by the CRA to claim the DTC but does not need the DTC to reduce their tax liability to zero, then some or all of the amount may be transferred to your tax return. Please click here for more information.
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As per CRA, 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 an individual who is not your spouse or common-law partner is dependent on you for basic needs, you may be able to claim all or a portion of their DTC. In order to qualify, the individual must be the child, parent, grandparent, grandchild, brother, sister, aunt, uncle, niece, or nephew of either yourself or your spouse or common-law partner.
- If you support a dependent who does not fall into one of these categories, you may be able to claim a portion of their DTC. Your eligibility to claim their DTC depends on whether you claimed a dependent amount for that person on line 30500, or could have claimed that amount if you did not have a spouse or common-law partner.
- To claim all or a portion of a qualifying dependent’s DTC, enter the amount not claimed by the dependent on line 31800 of your tax return. Ensure you note the dependent’s name, social insurance number, and relationship to you so the CRA can reference both returns.
Please visit our TurboTax article on How do I claim the disability tax credit transferred from my dependant? and A Guide to the Disability Tax Credit to learn more about the disability tax credit.