The Disability Tax Credit Transfer (DTC) is non-refundable, which means it can only be used to reduce taxes owing. In the case of the DTC, it is first claimed by the person who was accepted as eligible by the Canada Revenue Agency (CRA). This person has submitted a written request to the CRA to be able to transfer any unused portion to another, sometimes a spouse. This request must be signed and include details of the support they provide for the basic necessities of life. The amount of income of that person does not matter if higher or lower than the person claiming the DTC.
For further guidance please see our TurboTax FAQ: How do I claim the Disability Tax Credit transferred from my dependant?
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