Can you claim the disability amount for your dependant?

You may be able to claim all or part of your dependant's (other than your spouse or common-law partner) disability amount (line 316) if he or she was resident in Canada at any time in 2011 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 305 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, uncle, aunt, nephew, or niece, and you claimed an amount on line 306 or line 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 2011.

If you have to pay child support, you cannot claim the disability amount transferred from that child. However, if you were separated from your spouse or common-law partner for only part of 2011 due to a breakdown in your relationship, you can still claim an amount for that child on line 318 (plus any allowable amounts on lines 305, 306, and 315) as long as you do not claim any support amounts paid to your spouse or common-law partner on line 220. You can claim whichever is better for you.

You cannot claim the unused part of this amount 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 the disability.

If you are splitting the unused part of this amount with another person, attach a note to your paper return including the name and social insurance number of the other person who is claiming this amount. The total claimed for that dependant cannot be more than the maximum amount allowed for that dependant.

If you or anyone else paid for attendant care, or for care in an establishment, special rules may apply. For more information, see Attendant care or care in an establishment claimed as Medical Expenses.

Forms and publications

• Guide RC4064, Medical and Disability-Related Information
• Form T2201, Disability Tax Credit Certificate

Need assistance?

If you are unable to find the information you were looking for about this specific topic, please select the Contact us button.