Principal Issues: Whether a non-resident individual is eligible to claim the Disability Tax Credit and transfer the unused credit to their Canadian resident spouse.
Position: No.
Reasons: A non-resident individual that does not have any Canadian source income would not be considered a “taxpayer” as it is defined in the Act and therefore would not be eligible for the Disability Tax Credit. Consequently, there would be no amount available for transfer to the Canadian resident spouse under section 118.8 of the Act.