Claiming Disability/Infirmity Amount for dependant(s) in Pro Tax

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About the Canada Caregiver Amount

The Canada caregiver amount has replaced the family caregiver amount.

The following fields have been added:

• 30400 Canada caregiver amount for spouse or common-law partner, or eligible dependant age 18 or older
• 0425 Canada caregiver amount for other infirm dependants age 18 or older
• 30500 Canada caregiver amount Amount for infirm dependants age 18 or older

Select here to learn more about CRA changes to Caregiver amount.

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Does a dependant qualify for disability amount?

You can choose to claim the disability amount for this dependant by entering "Yes" in this field. If the dependant file is linked to the taxpayer, the answer to this question flows from the answer to the "Claim disability amount?" question on the dependant's Info form.

If the dependant is under the age of 18, ProTax automatically calculates the disability supplement for dependants under 18 when you select "Yes" in this field.

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Is the dependant mentally or physically infirmed?

When you select "Yes” in the disability amount field, the answer to this field automatically becomes "Yes" because a person with a disability is by nature mentally or physically infirmed. However, if you select "No" in the disability amount field, you can still indicate that a person is mentally or physically infirmed.

For dependants aged 18 and over, ProTax uses this information to calculate line 304500 of the T1 based on the information provided in this section.

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Determining the percentage and amount claimed on Schedule 5

Once ProTax calculates the amount for infirmed dependants on Schedule 5, the amount displays on the Dependant form. ProTax automatically decides whether to claim the amount on the spouse or on the taxpayer's return in order to produce the best results.

However, you can modify the percentage claimed by the taxpayer or spouse in this section. If the taxpayer claims 100% of the credit, the spouse claims none and vice-versa.

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Scenarios

A disabled dependant has income and an amount owing, so the disability amount will be used by the dependant to reduce or eliminate the amount owing. If there is any amount that cannot be used, it will be automatically transferred to the guardian.

Select here to learn more about Disability amount transferred from a dependant.

You may have a dependant who is able to claim the disability amount and that person may not need to claim all or part of that amount on their tax return. Under certain conditions, the dependant may be able to transfer this amount to you. If your dependant is eligible for the disability tax credit (DTC) you may be able to claim all or part of their disability amount on your tax return.

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