As per the Canada Revenue Agency (CRA) Line 31800 – Disability amount transferred from a dependant
You may be able to claim all or part of your dependant's (other than your spouse or common-law partner) disability amount if they meet all of the following criteria:
- is eligible for the DTC
- was resident in Canada at any time in 2021
- was dependent on you for all or some of the basic necessities of life (food, shelter, and clothing)
In addition, one of the following situations has to apply:
- You claimed an amount on line 30400 for that dependant, or you could have if you did not have a spouse or common-law partner and if the dependant did not have any income.
- The dependant was your or your spouse's or common-law partner's parent, grandparent, child, grandchild, brother, sister, aunt, uncle, niece, or nephew, and you claimed an amount on line 30450 for that dependant, or you could have if they had no income and had been 18 years of age or older in 2021.
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