We are awaiting retroactive DTC payments for our son. For 2020, 2022, and 2023, my husband’s income was higher. Should we claim credits under him to maximize refund?

[maria-scalabrini]

My income was lower due to my own disability - I was off work and on EI during those years

[TurboTaxSusan]

The T2201 Disability Tax Credit Certificate form that was filled for your son will have a supporting family member listed, and that's who should claim the transfer. If you want to transfer the DTC to someone else, you would need to submit a written request to the CRA for the transfer. This request must be signed and include details of the support they provide for the basic necessities of life.