Overview

If you are eligible for the disability tax credit, the Canada Revenue Agency allows you to transfer unused tax credits to your spouse or common-law partner. Before doing this, you first need to claim the necessary amount to reduce your own taxable income to zero. Your spouse can then claim any left over amount on line 316 of her tax return, provided you were living together during the tax year.

Key Concepts

  • disability tax credit
  • transfer credits spouse
  • disability credits Canada