Line 318 - Disability amount transferred from a dependant

You may have a dependant who is able to claim the disability amount, and that person may not need to claim all or part of that amount on his or her income tax and benefit return. Under certain conditions, your dependant may be able to transfer this amount to you. If your dependant is eligible for the disability tax credit (DTC), you may be able to claim all or part of his disability amount on your tax return. To be eligible for the DTC, we have to approve Form T2201, Disability Tax Credit Certificate, for your dependant.

Note
If your dependant receives Canada Pension Plan or Quebec Pension Plan disability benefits, workers' compensation benefits, or other types of disability or insurance benefits, it does not necessarily mean he or she is eligible for the DTC. These programs have other purposes and different criteria, such as an individual's inability to work.

Topics about Line 318 - Disability amount transferred from a dependant

Answer a few questions to find out if your dependant is eligible for the disability tax credit (DTC).	How to apply for the disability tax credit (DTC)?
Can you claim the disability amount for your dependant? Transfer all or part of the disability amount from your dependant.	Completing your tax return How to calculate and report the amount for line 318 on your income tax and benefit return.
If Form T2201 was denied by the Canada Revenue Agency, what can you do?	Services for persons with disabilities
Examples of impairments that qualify for the disability tax credit (DTC) See the types of medical conditions to find out if your dependant's impairment would qualify for the DTC.

Forms and publications

• General Income Tax and Benefit Package for 2011 - Guide, Returns, Schedules
• Guide RC4064, Medical and Disability-Related Information
• Form T2201, Disability Tax Credit Certificate
• Guide RC4460, Registered Disability Savings Plan (RDSP)

Related topics

• Persons with disabilities
• Child Disability Benefit