ARCHIVED - Line 318 - Disability amount transferred from a dependant other than your spouse

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If you have a dependant who is entitled to claim a disability amount (see line 316), you may be able to claim all or a part of your dependant's disability amount. You can claim the unused part of the disability amount for a dependant who lived in Canada at any time in 1995, if:

• you claimed an equivalent-to-spouse amount on line 305 for that dependant;
• the dependant was your or your spouse's child, grandchild, parent, or grandparent, and you could have claimed an equivalent-to-spouse amount on line 305 for that dependant if you did not have a spouse and if the dependant did not have any income;
• the dependant was your or your spouse's child or grandchild, and you made a claim on line 306, "Amounts for infirm dependants age 18 or older," for that dependant;
• the dependant was your or your spouse's child or grandchild, and you could have made a claim on line 306, "Amounts for infirm dependants age 18 or older," for that dependant if that dependant had no income and was 18 years of age or older in 1995; or
• the dependant was your or your spouse's parent or grandparent, and you could have made a claim on line 306, "Amounts for infirm dependants age 18 or older," for that dependant if that person had no income.

If you are entitled to deduct payments you made for your child's support, you cannot claim a disability amount for your child. There is an exception if this is the first year you are entitled to deduct such payments. For details, get the pamphlet called Alimony or Maintenance.

If you or anyone else claims medical expenses for a full-time attendant that are more than $5,000 ($10,000 in the year of death), or for care in a nursing home because of your dependant's mental or physical impairment, you cannot claim the disability amount. You can claim the expenses or the disability amount, whichever is more favourable, but not both. However, you may be able to claim both the disability amount and medical expenses for part-time or full-time attendant care provided in Canada that are not more than $5,000 ($10,000 in the year of death). See line 330 for details.

How to claim

• Use the chart in this section to calculate how much of each dependant's disability amount you can claim.
• Attach to your return your dependant's Form T2201, Disability Tax Credit Certificate. If you were allowed a disability amount in a previous taxation year and the dependant's condition has not changed, you can claim the disability amount in 1995 without sending us another Form T2201. However, you have to send us a new form if the period stated on the certificate ended before 1995.

If more than one person is making a claim for the same dependant, attach a note to your return including the name and social insurance number of anyone else making a claim. The total amount claimed for that dependant cannot be more than the amount on line 5 or $4,233, whichever is less.

This credit is only available to a supporting person if the spouse of the person with a disability is not already claiming the disability tax credit or any other non-refundable tax credit (other than medical expenses) for the person with a disability.

Date modified:

2002-02-04