As per the CRA: If you are eligible for the disability tax credit, the Canada Revenue Agency allows you to transfer unused tax credits to your spouse or common-law partner. Before doing this, you first need to claim the necessary amount to reduce your own taxable income to zero. Your spouse can then claim any left-over amount on line 316 of his/her tax return, provided you were living together during the tax year. When applying for the DTC on the form, there is a place to put a check mark if you'd like the CRA to automatically go back and assess your returns and provide you with a reassessment so that you know if you are owed any monies, and if yes, they will send you a new Notice of Assessment with the numbers.
For more information please contact the CRA at 1 (800) 959-8281.
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