How to transfer the disability tax credit to a family member
Who can receive the unused credit, how much moves, and how to set it up
How to transfer the disability tax credit to a spouse, parent or other supporting relative: who qualifies, lines 31800 and 32600, splitting and past years.
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If the person approved for the disability tax credit does not owe enough tax to use all of it, the unused part can move to a supporting family member's return. The relative claims it on line 31800, or on line 32600 if they are the spouse. The person has to depend on that relative for at least one of food, shelter or clothing, and the relative has to be on the CRA's list of eligible relationships.
This matters more than it sounds. The credit is non-refundable, so for a person with little or no income it is worth nothing on their own return. Transferred to the parent, spouse or adult child who supports them, it is worth up to $1,470 federally for 2025, plus a provincial amount, every year, and up to 10 years back. If you are the one with the impairment, this is the mechanism that turns your approval into money for the household. If you are the supporting relative, this is how you claim it.
Who counts as a supporting family member?
Two tests, both set by the CRA on its claiming page. The relationship has to be on the list, and the person with the impairment has to depend on you regularly for at least one of the basic necessities of life. Living under the same roof is not required. Paying for the groceries or the rent is what counts.
| Relationship to the person with the impairment | Eligible | Which line |
|---|---|---|
| Spouse or common-law partner | Yes | 32600 |
| Parent or grandparent | Yes | 31800 |
| Child or grandchild | Yes | 31800 |
| Brother, sister, aunt, uncle, niece or nephew | Yes | 31800 |
| The same relatives of the person's spouse or common-law partner | Yes | 31800 |
| Friend, neighbour, caregiver who is not related | No |
What "depends on you" means
The CRA phrase is regular and consistent support for food, shelter or clothing. An adult child who covers a parent's rent qualifies. A sibling who drops by weekly but pays for nothing does not. If two relatives both support the same person, both can claim, and the CRA lets them split the amount as long as the total stays under the maximum for that dependant.
How much can actually be transferred?
Only the part the person with the impairment could not use. They claim first, on line 31600, and the credit reduces their own tax to zero. Whatever is left moves. For someone with no taxable income, that is the full amount. For someone with a modest income, it is the remainder.
| Person with the impairment, 2025 | Federal tax they owed | They use | Available to transfer, federal |
|---|---|---|---|
| Adult with no taxable income | $0 | $0 | $1,470, the whole credit |
| Adult with a small income | $500 | $500 | $970 |
| Adult with a full salary | Above $1,470 | $1,470 | $0, nothing to transfer |
| Child under 18 | $0 | $0 | $2,328, disability amount plus supplement |
What moves with a child's credit
A child under 18 rarely has taxable income, so the entire credit usually transfers to a parent. That includes the supplement for children, which sits on top of the disability amount and is worth up to $5,914 for 2025. The catch is that the supplement is reduced when someone claims child care expenses on line 21400, or attendant care expenses on lines 33099 or 33199, for that child in the same year. If you use daycare and claim it, expect a smaller supplement. The federal worksheet does the calculation, and tax software will ask for both figures before it lands on a number.
When there is nothing to transfer
An adult with a full salary uses the whole credit on their own return, and the transfer question never arises. A common mistake is a parent assuming they can claim an adult child's credit because they help with expenses. If that adult child earns enough to owe tax, the credit belongs on the child's return first. Only the leftover moves, and with a full-time income there is often no leftover. Check the child's notice of assessment before planning around a transfer.
The spouse route is different
A spouse does not use line 31800. The disability amount joins the other transferable amounts on line 32600 and is calculated on Schedule 2. The result is similar, the paperwork is not, and tax software handles it differently, so it is worth knowing which line you are on before you start. Our page on how much the credit is worth walks through the underlying numbers.
How do you set up the transfer?
The easiest moment is before the application goes in. Part A of Form T2201 has a question 2 that names the supporting family member. Fill it in and the CRA treats the transfer as part of the approval. Skip it and there is a paper step later.
| Your situation | What to do | Where the rule comes from |
|---|---|---|
| Applying now, and a relative will claim | Name them in Part A question 2 before submitting | CRA claiming page |
| Already approved, relative was not named | Send a signed written request describing the support you provide, quoting the acknowledgement letter | CRA claiming page and Guide RC4064 |
| Two relatives want to share the amount | Each claims their portion; the total cannot exceed the maximum | CRA claiming page |
| You want past years reassessed for the relative | Form T1-ADJ or a signed letter, one per year, up to 10 years back | Guide RC4064 and the change-a-return page |
The one thing the T2201 checkbox does not do
The previous return adjustment box in Part A adjusts the returns of the person with the impairment, or of a parent claiming for a child under 18. It does not reach a spouse's return or an adult dependant's supporting relative. For those, the CRA is explicit: send Form T1-ADJ for each year, or a letter with the same details. Our guide to the retroactive disability tax credit covers what those years are worth.
Which claims interact with the transfer?
Three other lines sit close to this one and people trip over them. The Canada caregiver credit is a separate claim for supporting a relative with an impairment, and you can claim both it and the transferred disability amount in the same year; we cover it in our guide to the Canada caregiver credit. Line 30400, the eligible dependant amount, blocks another person from sharing the disability transfer for the same dependant. And medical expenses claimed for attendant care can reduce the child supplement portion.
If the household is new to all of this, the order is: get the approval, name the supporting relative on the form, claim the current year on the right line, then request the past years. The approval itself is the gate for everything else, including the registered disability savings plan, which you can open online once it is in place. If you are not yet approved, start with our overview of the disability tax credit.
Frequently asked questions about transferring the disability tax credit
Who can the disability tax credit be transferred to?
A spouse or common-law partner, or a relative the person depends on for food, shelter or clothing: a parent, grandparent, child, grandchild, brother, sister, aunt, uncle, niece or nephew, including the same relatives of the person's spouse. Friends, neighbours and in-laws outside that list do not qualify.
Which line is the transferred disability amount on?
Line 31800 for a supporting relative who is not a spouse. Line 32600 for a spouse or common-law partner, where the disability amount travels with other transferable amounts. The person with the impairment claims their own share on line 31600 first, and only the unused part moves.
Can two people share the transferred disability amount?
Yes, two supporting people can split it, as long as their combined claim does not exceed the maximum for that dependant. The exception is line 30400: if one of them claimed the eligible dependant amount for that person, the other cannot share the disability transfer.
How do I transfer the credit if I was not named on the T2201?
Send the CRA a signed written request explaining the support you provide for the basic necessities of life. Do it after the application is approved, quoting the reference on the CRA acknowledgement letter. The person named in Part A question 2 does not need this step.
Can the transfer be claimed for past years?
Yes, up to 10 years back, but not through the checkbox on the T2201. That box only adjusts the returns of the person with the impairment. A supporting relative sends Form T1-ADJ or a signed letter for each past year they want reassessed.
Does the child supplement transfer too?
It does. If the dependant was under 18 on December 31 and approved for the credit, the supplement can be transferred with the disability amount. Use the federal worksheet to calculate it, and expect it to shrink if child care or attendant care expenses were claimed for the child.
