The disability tax credit is available to taxpayers who have a severe and prolonged impairment in physical or mental function that has been certified by a medical doctor.

An additional supplement amount can be claimed for each disabled child under 18 years of age at the end of the year. However, this amount may be reduced by particular child expense and attendant care expense.

Transferring disability credit

All or part of the credit may be transferred to a spouse or a supporting person who claimed the disabled individual as a dependent under the eligible dependent provision or as a disabled dependent over 17.

Available transferees include:

• Parents
• Grandparents
• Children
• Grandchildren
• Brothers
• Sisters
• Aunts
• Uncles
• Nieces
• Nephews