If someone is approved for the Disability Tax Credit (DTC) but owes little income tax, part of the disability amount may be transferable to a qualifying spouse or supporting family member. This can save family tax—but it is not permission for any relative to claim it.
Start with the phrase 'non-refundable tax credit.' It means a credit can reduce tax owing to zero, but it cannot by itself create extra cash beyond tax paid. Unused amounts may qualify for transfer under specific family support rules.
Who uses the disability amount first?
The person with the disability ordinarily claims their own federal disability amount on line 31600 to the extent needed to reduce their tax. Only an eligible unused portion can potentially be transferred.
Example: Robin has an approved DTC but no income tax payable for 2026. The credit has no direct tax-saving value on Robin's own return. If a qualifying spouse or dependant's supporting relative has income tax payable, a transfer may be valuable.
Transfer to a spouse or common-law partner
The federal transfer of certain unused credits between spouses generally appears at line 32600 on the recipient spouse's return. The person receiving it must satisfy the relationship and transfer requirements and calculate the unused amount accurately.
Do not use the full headline disability amount automatically. Other credits and amounts already claimed by the person with the disability affect what remains.
Transfer from a dependent relative
A qualifying dependant's unused disability amount is generally claimed on line 31800, subject to relationship, dependency and support conditions. Qualifying relationships can include a parent, child, grandparent, grandchild, sibling and certain other listed relatives, including some relatives of a spouse.
Support means meaningful help with life's basic necessities under the applicable tax rules; sending a gift once is not necessarily enough. A family living at different addresses may still need a detailed facts-based review.
Practical example: parent supporting an adult child
In 2026, Ava supports her DTC-approved adult son with regular living expenses. Her son has too little federal income tax to use his full disability amount. Ava has taxable employment income and is considering a claim on line 31800.
She should first confirm the son's unused amount, his dependency and support facts, and whether another person has a conflicting claim. Her tax software's proposed transfer amount should agree to the CRA rules; the full amount is not automatically available.
Keep evidence and avoid duplicate claims
Retain CRA's approval period, the relationship and support records, and both people's tax calculations. Verify prior-year transfer amounts independently because federal rates and indexed disability amounts change.
Sources and further reading
CRA: Claiming and transferring the DTC
General educational content only. Verify current CRA and provincial guidance before acting.