🧾 Line 31800 – Disability Amount Transferred From a Dependant

This line on your Canadian tax return lets you claim a portion of the disability tax credit (DTC) that your dependant did not need to use on their own return. It can reduce your tax payable. ([CRA official])

📌 What Is the Disability Amount?

The disability amount is a non-refundable tax credit available to individuals with a severe and prolonged impairment in physical or mental functions. If your dependant qualifies for the Disability Tax Credit (DTC), but does not need the entire credit to reduce their taxes to zero, the unused portion may be transferred to you on line 31800.

👨‍👩‍👧 Who Qualifies?

You may be able to claim all or part of your dependant’s unused disability amount if:

  • Your dependant was eligible for the DTC in the tax year.
  • Your dependant resided in Canada at any time during the year.
  • Your dependant relied on you for all or some basic necessities of life (food, shelter, clothing).
  • You claimed certain related credits for that dependant (e.g., line 30400 or 30450) or could have.

A dependant can be your child, grandchild, parent, grandparent, brother, sister, aunt, uncle, niece or nephew, or similar relatives of your spouse/common-law partner — not your spouse or common-law partner.

📋 How to Claim on Your Return

To claim the transferred amount:

  • Ensure your dependant’s DTC was approved (Form T2201). Attach it or a note with their name, SIN, and relationship if not attaching.
  • Use the Federal Worksheet to calculate the amount you can transfer.
  • Input the calculated amount on line 31800 of your income tax return.

If your dependant was under 18 at year’s end, you use the Federal Worksheet to calculate both the child disability supplement and the transfer amount.

⚠️ Special Rules & Exceptions

You cannot claim the unused disability amount if:

  • Someone else (like your dependant’s spouse/common-law partner) is already claiming the disability amount or another non-refundable tax credit (except medical expenses) for that person.
  • Another person is claiming an eligible dependant amount for the same dependant.

If you and another supporter both contribute to the dependant’s basic necessities, you may split the claim. The combined total claimed cannot exceed the maximum allowed.

If you pay child support, special exceptions apply — in some situations you may still claim the transfer.

📅 For Someone Who Died

If the dependant died during the tax year, you may still claim their unused disability amount on line 31800 of the final return. Use the Federal Worksheet to calculate the amount.