If your dependant has applied for the disability tax credit by submitting the T2201: Disability Tax Credit Certificate form to the Canada Revenue Agency (CRA) and its been approved, then answer YES to this question.
Form T2201 is for individuals who have a severe and prolonged impairment in physical or mental functions and allows them to apply for the Disability Tax Credit. The T2201 form must first be approved by the CRA before the Disability Tax Credit can be claimed. If your dependant is eligible for this tax credit but isn’t using all or part of it, he or she can transfer any unused amounts to you as long as you’re named as the person claiming the disability amount on form T2201.
Where can I learn more?
- T2201: Disability Tax Credit Certificate (CRA website)