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Disability Tax Credit - Line 31600 and 31800


annie101
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Hi all,

My mom has an approved Disability Tax Credit.

I am claiming the full amount of this credit.

Would the filing look like the below?

Her tax: Line 31600 Disability amount (for self)   $8,576

My tax: Line 31800  Disability amount transferred from a dependant $8,576 

Thank you so much

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Hi annie101. Are you filing your tax return and have your mother listed as a dependent?

If not then you will see the result as you noted. Filing with your mother as a dependent will transfer her disability tax credit to you as per line 31800. The total claim for the DTC (Disability Tax Credit) can only be $8,576 in 2020. It could be shared by more than one taxpayer but can not exceed $8,576 for all. Take a look at this excerpt:

You may be able to claim all or part of your dependent's (other than your spouse or common-law partner) disability amount if they were resident in Canada at any time in 2020 and were 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 30400 for that dependent, or you could have if you did not have a spouse or common-law partner and if the dependent did not have any income.
  • The dependent 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 dependent, or you could have if they had no income and had been 18 years of age or older in 2020.

https://www.canada.ca/en/revenue-agency/services/tax/individuals/topics/about-your-tax-return/tax-return/completing-a-tax-return/deductions-credits-expenses/line-31800-disability-amount-transferred-a-dependant.html

 

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Hi TheTaxSmith,

Thank you for your reply and information. She is dependent on me.

You are correct that I am listing my mother as my dependent on my return.

So would the below be correct?

Her return: Line 31600 Disability amount (for self)   $0 (not $8,576)

My return: Line 31800  Disability amount transferred from a dependant $8,576

So this totals $0 (her return) + $8,576 (my return) = $ 8,576

*****

And for the Ontario Tax  Form ON428:

Her return: 5844 Disability amount (for self) $0

My return: 5848 Disability amount transferred from a dependant $8,712

Again, totaling = $0 + $8,712 = $8,712

Thank you kindly

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  • 1 month later...
  • 8 months later...
  1. My adult daughter is eligible for the DTC and lives in her own apartment with  help from a support worker.
  2. She only receives social assistance and cannot claim the DTC.
  3. As I am her mother, and she is financially dependent on me, I qualify for the Canada caregiver amount on line 30500.
  4. How do  I claim the unused DTC?  
  5. Should I add my daughter as my dependent even though she lives in a different home?
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  • 2 weeks later...

Good Afternoon, I have an approved Disability Tax Credit. I want this amount transferred to my husband to lower his taxable income. I don't need it. I entered it on my return and therefore it shows up on line 31600 on my tax summary. Nothing shows up on my husband's return to indicate that he is claiming it, not me. I have tried changing all the criteria but it won't transfer this amount to my husband. What am I doing wrong or what must I do to have my husband claim it? Or, will this automatically show up when I generate the full tax return? Thanks. 

I just realized the error of my thinking. Of course it won't show up on Line 31800. It will be on Sched. 2 because I am not a dependent, I'm the spouse. Sorry 'bout that question. Not thinking

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