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Data entry links and informationThis is transferred automatically if the dependant is disabled and has unused disability amounts. Q: My child is disabled. Why don't I get the disability transfer on line 318?A: If the total disability amount does not appear on line 318 of your tax return, verify line 318 of your spouse's return. The claim for the disability amount can be split between spouses. The program automatically determines the amount to be claimed by each spouse.
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Family
> (dependant's name) > Infirmity/disability > Is the dependant
eligible for the disability amount?
Line 318
- Disability amount transferred from a dependant
You may be able to claim all or part of your dependant’s disability amount (line 316) if he or she was resident in Canada at any time in 2008 and was dependent on you for all or some of the basic necessities of life (food, shelter, or clothing).
In addition, one of the following situations has to apply:
- You claimed an amount on line 305for 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 (see line 305 for conditions).
- 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 306 or 315 for that dependant, or you could have if he or she had no income and had been 18 years of age or older in 2008.
Notes
You cannot claim this credit if the spouse or common-law partner of the person with a disability is already claiming the disability amount or any other non-refundable tax credit (other than medical expenses) for the person with a disability.
If you are splitting this claim with another individual, attach a note to your paper return including the name and social insurance number of the other individual who is making this claim. The total claimed for that dependant cannot be more than the maximum amount allowed for that dependant.
If you or anyone else paid for an attendant, or for care in an establishment, special rules may apply. For more information, see Guide RC4064, Medical and Disability-Related Information . To view your disability tax credit information, visit My Account on the CRA's Web site.
How to claim
- If this is a new application for the disability amount, you have to submit a completed and certified Form T2201, Disability Tax Credit Certificate . The CRA will review your claim before the CRA assess your return to determine if your dependant qualifies.
- If your dependant qualified for the disability amount for 2007 and still met the eligibility requirements in 2008, you can claim this amount without sending the CRA a new Form T2201. However, you have to send the CRA one if the previous period of approval ended before 2008 or the CRA ask you to do so. If you are not attaching a Form T2201 for a dependant, attach to your paper return a note stating the dependant’s name, social insurance number, and relationship to you.
- If your dependant was under 18 at the end of the year, first complete the chart for line 316 on the Federal Worksheet in the forms book to calculate the supplement that dependant may be able to claim.
- Complete the chart for line 318 on the Federal Worksheet in the forms book to calculate your claim for each dependant.
Tax Tip
If you can claim this amount, you also may be able to claim an amount on line 315 for the same dependant. See Guide RC4064, Medical and Disability-Related Information, for details about different amounts you may be able to claim.
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