Disability Tax Credit Interprovincial

Tax Topics
1

I want to know if there is any guideline or policy regarding Provincial Disability Amount Transfer from Dependant if the Dependant lives in Ontario and the parents live in Manitoba?

I noticed this on Manitoba’s Information Guide for 2024: “Note: If you and your dependant were not residents of the same province or territory at the end of the year, special rules may apply. For more information, call the Canada Revenue Agency at 1-800-959-8281”

I have called, and they just say yes, won’t tell me where to find information regarding their answer, “Yes”.

2

If the dependant relied on the parents for at least one of the basic necessities of life, they can transfer it without issues. The CRA will then review it, most likely, and you will need to send proof of the care as well as proof the dependant has the DTC since it wouldn’t be listed on the parents CRA accounts. If it’s already listed, then no issues.

3

My question is, both of them live in different provinces… not a typical situation I encountered.

4

You mean each parent lives in a different province? Are they both trying to claim the same disability amount transferred from the dependant? I suppose if each parent was providing SOME kind of basic necessity for the dependant, each parent could claim a portion of the amount. As noted by @AlbertaEFileT they should both expect CRA to request additional info (proof).

5

Mother in Manitoba, Son in Ontario

6

I had one like that mother in Manitoba and daughter in NS. The monther has to be taking care of the person with DTC to claim /transfer that portion to the mother.

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7

My answer remains the same, if the parent is providing one or more basic necessities of life, and can prove it, the transfer is valid. If the Son is attending school and will be re-joining the parent at some point, it makes it easier to deal with in a review.

8

I want to have some guidance or something in written especially the CRA document said, “Note: If you and your dependant were not residents of the same province or territory at the end of the year, special rules may apply. For more information, call the Canada Revenue Agency at 1-800-959-8281”

And yet cannot find the special rules anywhere?

9

Just call 1 800-959-8281 and good luck with that. I can’t reach anyone at that number - the French line is available but I don’t do French.

10

I already did; I was able to reach out to them, but their answer was “Yes.” That is it. No references, no documentation provided. That is not assuring at all.