Claiming disability/infirmity amount for dependant(s) in ProFile

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About the Canada caregiver Amount

The Canada caregiver amount replaced the family caregiver amount in 2017. This amount is currently set at $2,499.

The following lines on the T1 jacket are where the caregiver amount is claimed:

• Line 30425- Canada caregiver amount for spouse or common-law partner, or eligible dependant age 18 or older (complete Schedule 5)
• Line 30450- Canada caregiver amount for other infirm dependants age 18 or older (complete Schedule 5)
• Line 30500- Canada caregiver amount for infirm children under 18 years of age (see Schedule 5)

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

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Does a dependant qualify for a 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 with the taxpayer, the answer to this question flows from the answer to the Claim disability amount? question on the dependant's Info form. The text colour in this field will display as purple.

If the dependant is under the age of 18, ProFile 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 and the text colour turns blue, 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, ProFile uses this information to calculate line 30450 of the T1 jacket based on the information provided in this section.

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Determining percentage and amount claimed on Schedule 5

After ProFile calculates the amount for infirmed dependents on Schedule 5, it shows up on the Dependent form. ProFile will decide whether to claim the amount on the spouse or the taxpayer’s return to get the best results. You can change the percentage claimed by the taxpayer or spouse here. If the taxpayer claims 100% of the credit, the spouse claims none, and vice-versa.

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Scenario

A disabled dependent has income and owes an amount. The dependent will use the disability amount to reduce or eliminate what's owed. Any leftover amount automatically transfers to the guardian.

Select here to learn more about Line 31800 - Disability amount transferred from a dependant.

You may have a dependant who is able to claim the disability amount (line 31600) 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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