Hi. Mom and Dad (divorced) have alternating years to claim child with disability. Even is mom and odd years is dad. In Mom’s CRA account it states that she can claim the disability for child. When it is Dad’s year, does he claim child and the disability transfer? Even though nothing shows up under dad’s CRA account. Can Mom claim disability transfer when not claiming the child?
If the dad wants to claim the transfer, he has to apply for it the first time to be approved. Then in future years when it’s his turn he should already be approved.
CRA makes no determination in who claims the transfer, only whether you’re eligible to claim the transfer. The agreement to alternate years for the claim is purely between the mom and dad.
You can claim it and CRA will eventually send a review letter or they may preassess it and send the review letter then. In which case, you would provide the DTC determination, as well as a signed letter or court document showing the alternating years
The other method is to file without it and then send a T1 adjustment with all the same paperwork as you would have to provide for the review. I’d say, based on the current timelines I’m seeing, the T1 adjustments are taking longer than reviews.
Have had to do these many times both for eligible dependant and disability claims reviews and adjustments.
Just a note to say that the letter showing alternating years is not necessary for the claim. It would only be an issue if both parents tried to claim it, in which case CRA would deny both and tell the taxpayers to figure it out among themselves.
CRA disagrees about the letter not being necessary when it comes to split parents, unless it’s already in the court paperwork detailing credits. Have had reviews denied because the letter was missing.
Better to include it and not need it than have it denied and go another round of 12 months waiting for CRA to adjust it correctly.
Just an FYi …….. if either parent is paying support to the other for the child they are not entitled to make a claim for that child (Eligible Dependant) nor claim the child’s DTC regardless of what they may have agreed to.