SimpleTax Help

How do I transfer a disability amount from my dependant?

To transfer your dependant’s unused disability amount to your return, add the Disability Amount Transferred From a Dependant section and enter your dependant’s unused federal and provincial/territorial amounts.

To transfer your dependant’s unused disability amount to your return add the Other Dependants Aged 18 and Over section to your return and indicate that you will transfer this person’s unused disability amount to your return. (To learn about transferring a minor child’s disability amount, see this post.)

To transfer your dependant’s unused disability amount to your return, add the Your Dependants section to your return and indicate that your dependant has an infirmity or disability.

Under the Disability, infirmity, and caregiver amount heading, indicate that your dependant qualifies for the disability amount and that you will transfer their unused amount to your return. To learn about transferring a minor child’s disability amount, see this post.

You can find your dependant’s unused amounts by switching to their return and navigating to the Disability Amount section. You should only do this once your dependant’s return is complete. If your dependant has a partner, any amount available for transfer will automatically be transferred to the partner’s return and will not be displayed.

Example

Linda’s adult son Jason qualifies for the disability amount and Linda is able to transfer this to her return. To find the amounts she can add to her return, she navigates to Jason’s return using the dropdown button in the top menu bar. Assuming Jason’s return is complete, she navigates to the Disability Amount section and makes note of the amounts he has available for transfer.

Linda then navigates to her return and enters these amounts in the Disability Amount Transferred From a Dependant section.

Linda then navigates to her return and enters these amounts in the Other Dependants Aged 18 and Over section. She indicates that her son qualifies for the disability amount [1], and indicates that she will transfer his unused amount [2]. Linda has a linked partner, so she selects who will claim the amount [3] (the person with the dependant’s T2201 on file must claim it). And then she enters the federal and provincial amounts [4].

Note: These same questions are used to determine whether you can claim the caregiver amount (line 315) or the amount for an infirm dependant (line 306). Learn more.

Linda then navigates to her return and enters these amounts in the Your Dependants section. She indicates that her son qualifies for the disability amount, and indicates that she will transfer his unused amount. She then enters the federal and provincial amounts.