Disability Tax Credit - Line 31600 and 31800

[annie101]

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

[TheTaxSmith]

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

 

[annie101]

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

[TheTaxSmith]

Hello annie001. Yes that is correct.

 

[disabilityrefunds]

So there are a lot of things to consider when claiming DTC e.g. do you want to claim eligible dependent or caregiver amount, are there medical expenses that you can claim, have you done any renovation because of disability, etc. Make sure you avail all the credits that are available

[Betty young]

How did you get the amount to show up did you have to input the amount

[Betty young]

I am trying to get my disability tax credit amount to show up on my summary there was no place to input the amoun

[FionaH]

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?

[Alison]

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

[TamiA]

I have a question about filing the disability tax credit in UFile. This is the first time we are claiming it, it is for my husband who received approval for this credit in 2023, and it took effect for 2022 - indefinite.  I've added it to UFile 2023 as a part of his interview set up and brought up the page for "Infirmity / Disability".

I've attached a picture as I want to ensure I'm putting the right things in the boxes.  The first box is listing his medical disability?  So limited mobility is the reason... did I do that right?  Then, we selected claim disability amount.  Under that it asks about the infirmity providing entitlement to the Canada caregiver amount... what does this mean? 

Then it says "how you wish to handle the disability amount and attendant care as medical expenses... do we choose let maxback decide , claim the full amount or the last option, claim the attendant care as medical expenses.  I chose YES for does CRA have an approved T2201 form as I have that documentation in his CRA My Account. 

Should I be claiming something as his spouse who provides care for him?  Does that mean he gets this and there's an additional amount for my part in his care or is that just transferred to mine? 

[Geo123]

Hello TamiA,

It looks correct.

Description :  limited mobility

Correct

How you wish to handle the disability amount and attendant care as medical expenses... do we choose let maxback decide

Normally you would allow UFile to optimize the claim however you have the option to change this - you can try the different scenarios.

YES for does CRA have an approved T2201 form 

Correct

 

[TamiA]

3 hours ago, Geo123 said:

Hello TamiA,

It looks correct.

Description :  limited mobility

Correct

How you wish to handle the disability amount and attendant care as medical expenses... do we choose let maxback decide

Normally you would allow UFile to optimize the claim however you have the option to change this - you can try the different scenarios.

YES for does CRA have an approved T2201 form 

Correct

 

Ok thank you for that information.

What about "does this infirmity provide entitlement to the Canada caregiver amount?"

Lastly, is there a big difference in my husband claiming the disability amount on his return or his disability amount being claimed by me?  I don't quite understand the difference in times where you would or wouldn't do it.  Is there a benefit either way?  Thank you. 

[Geo123]

Hello TamiA,

You are welcome.

 Canada caregiver amount

What is the Canada caregiver credit?

Do you support a spouse or common-law partner, or a dependant with a physical or mental impairment? The Canada caregiver credit (CCC) is a non-refundable tax credit that may be available to you.
Who can you claim this credit for?

You may be able to claim the CCC if you support your spouse or common-law partner with a physical or mental impairment.

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

 is there a big difference in my husband claiming the disability amount on his return or his disability amount being claimed by me

Each tax return can be different, please try the different scenarios.

[bear123]

Hello the disability amount transferred from our child, dependent, is applied to my return. I would like this to be applied to my wife's return as mother. Can this be done? If so, how? Last year the deduction was transferred to her.

 

Thank you,

Richard

 

[Lewis]

How to claim a care giver for under 18 and over 18 please ?

[Geo123]

Hello Lewis,

Canada caregiver amount for infirm children under 18 years of age - Line 30500
To qualify to this credit, the child must meet all the following conditions:

a) Is under 18 years of age at the end of the year;
b) Lived with both of you throughout the year; and
c) Has impairment in physical or mental functions.

NOTE:

If you shared custody of the child throughout the year, the parent claiming the amount for an eligible dependent (see line 30400 of the general guide) can claim the amount from line 30500 for that child. You must decide together who will claim it, otherwise none of you will be entitled to it.

For more information on line 30500, please consult the following CRA link:

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-30499-30500-canada-caregiver-infirm-children-under-18-years.html

To claim this amount, go to the disabled child's file.

1. On the "Left side menu on the Interview tab", select the "Medical and disability".

2. On the right-hand side of the screen, click on the plus "+" icon to the right of the line "Infirmity and disability amount for the dependant".

3. In the page that appears, enter the answers to the questions, and specifically on the line "Dependent's disability entitles you to the federal amount for federal caregivers at the federal level?".

The program will report the amount on line 30500 of the federal return.

Caregiver not living with a person 18 or over with an impairment
Since 2018, you can claim a refundable tax credit, if you were the caregiver of an adult with a severe and prolonged impairment in mental or physical functions.

You provided care to this person for at least 365 consecutive days, including at least 183 days in 2022.

You must have helped this person every day, even if they did not live with you.

To add a dependant to your file, please follow the steps below:

1. On the line under "Family Members" click on the "Add dependant" option.

2. On the page that will appear to your right, complete the "Dependant Identification" page. Please note that it is not possible to indicate in the field "Marital status" that the dependant is married or has a common-law spouse, because you cannot file the tax returns of the couple within your file. Therefore, in your file, you must choose "single" as the marital status of the dependant. To file the tax return of a dependant who has a spouse, you must do it in a separate family.

3. Even if you must add the dependant to your file to claim an amount for this person, please know that you are not required to file his or her tax return along with yours. In the "Dependant identification" page, on the line "Does this taxpayer require a tax return?", answer "No" in the field on your right.

Once you have completed the dependant's information, please follow these steps:

1. On the Dependant's "Left-side menu of the Interview tab", select the "Net Income" section.

2. On the page entitled "Dependant's net income", enter his net federal income on line 236 of his return and the net income for Quebec located on line 275 of the Quebec return.

3. Return on the "Left-side menu of the Interview tab" section on the dependant's file, select "Medical and disability".

4. On the page entitled "Dependant's infirmity and disability", enter the required information. On this page, you must indicate that the person has a disability and, to do so, you must answer the question "Name or description of dependant's infirmity" and answer other questions.

5. If that person lives in his or her own home, for the question, "Does the dependant's infirmity provide entitlement to the Canada caregiver amount?", you must answer "No".

6. To the question, "Does the dependant need assistance to perform a basic activity of daily living? (Certified by health professionals on line 46 of form TP-752.0.14-V)", you must choose the following answer "Needs daily assistance not living together".

7. Again, in the "Medical and disability" section, click on the plus sign + icon to the right of the line "Canada caregivers amount to claim for this dependant (line 30450) Quebec Schedule H - Eligibility and dates of qualifying period for this dependant (Quebec line 462)", you must answer the questions regarding the qualifying period for claiming this credit.

In the caregiver's file on line 462 the Quebec return, an amount will be entered.

In addition, Schedule H will be generated by the program and Part C, "Caregiver not cohabiting with an adult with a disability", will be completed.

Dependant with a disability
To claim the amount for a disabled person who is your dependant, you should specify the disability of that person in the dependant's file. To do so, follow the steps below:

1- On the "Left side menu on the Interview tab" of the dependant's file select "Medical and disability".

2- On the screen to your right, click on the plus sign "+" icon located on the right of the line "Infirmity and disability for the dependant".

3- On the page "Dependant's infirmity and disability", enter the relevant information.

4- You must indicate if the person is claiming the disability amount on line "Is the dependant's eligible for the disability amount on federal line 31600?".

5- On the line "Does the dependant's infirmity provide entitlement to Canada caregiver amount?". An answer is required to this question.

6- For Residents of Quebec, you must answer the 3 questions that are in the Quebec section. The third question relates to question 46 on form TP-752.0.14, which determines whether the person needs assistance with a common daily activity.

7- Return to the "Medical and disability" section and on the screen to your right click on the plus sign "+" icon located on the right side of the line "Canada caregiver amount to claim for this dependant (line 30450) / Quebec Schedule H - Eligibility and dates of qualifying period for this dependant (Quebec line 462)"and enter the relevant information.

Schedule 5 will be generated by the program in the family head's file, and the non-refundable credit for caregivers will be reported on line 30450 or 30500 of step 5 of the federal return. As for the non-refundable credit for people with disabilities transferred from a dependent, it will be reported on line 31800 of step 5 of the federal return.

For Quebec residents, if you wish to claim the caregiver amount, follow these steps:

1- On the "Left side menu on the Interview tab" of the family head's file, select "Quebec tax credits".

2- On the page to your right, scroll down to "Quebec line 462" group, and in the screen to your right choose "Schedule H - Dwelling information for the tax credit for caregiver".

3- In this page, from the drop-down menu, select the option that fits your situation.

The program will generate Quebec Schedule H and will carry over the amount of refundable credit on line 462 of the Quebec return.

 

[Vicky Zheng]

How can I transfer my mother's Disability Tax Credit to me? My parents live with me in BC, and I'm my mother's supporting taxpayer on her DTC application form. Do I need to have my mother listed as my dependent?