Yes, under certain conditions, the Disability Tax Credit (DTC) is transferable from a dependant.
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.
The dependant person:
- must have been dependent on you for some or all of the basic necessities of life (i.e., food, shelter, clothing)
- have been resident in Canada at any time during the tax year
In addition, one of the following situations must apply:
- You claimed the amount for an eligible dependant; or
- The dependant was your or your spouse or common-law partner's parent, grandparent, child, grandchild, brother, sister, aunt, uncle, niece, or nephew, and you claimed either: the amount for infirm dependants age 18 or older; or the Caregiver amount for that dependant (or you could have, if they had zero income and were 18 years of age or older during the tax year).
To transfer the DTC, the transferee’s name (i.e. yours), must appear on the dependant person’s DTC certificate. The certificate must have been completed and certified by a medical professional and approved by the CRA. The DTC application process is set out on the CRA website.