A supporting family member
“Sponsorship” is Enable’s term for reviewing whether an eligible supporting family member can claim an unused disability amount. CRA calls this transferring the disability amount.
Understand how an eligible supporting family member may help your family use the Disability Tax Credit.
“Sponsorship” is Enable’s term for reviewing whether an eligible supporting family member can claim an unused disability amount. CRA calls this transferring the disability amount.
If an approved person cannot use all their DTC to reduce their income tax, an eligible supporting family member may be able to use the remaining amount on their own return.
A spouse or common-law partner, parent, grandparent, sibling or another qualifying relative may be eligible. The support and tax rules depend on the relationship.
The person relies on the family member for necessities such as food, shelter or clothing. The support must be real, regular and consistent.
A DTC-approved adult has too little tax payable to use the credit and regularly relies on a parent for housing and food. The parent may be able to claim the unused amount if the applicable CRA rules are met.
The person with the impairment must still meet the DTC criteria. A transfer is not automatic, and any tax relief or past-year refund depends on the circumstances.
CRA guidance on transferring the creditStart with a few simple questions. We’ll help you understand what to do next.
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