Claiming the Disability Tax Credit for Your Spouse or Partner
When one partner in a marriage or common-law relationship has a qualifying disability, the financial impact is felt by both people. The person with the disability may be unable to work, or may have significantly reduced income. The partner often takes on additional caregiving responsibilities while also managing the household finances. The Disability Tax Credit is one of the few government programs that directly acknowledges this shared burden — by allowing the unused credit to be transferred to the supporting spouse or partner.
How the Spousal DTC Transfer Works
The DTC is a non-refundable tax credit — it reduces income tax owing, but it cannot generate a refund beyond what was paid. If your spouse or common-law partner has little or no taxable income, they have no tax owing to reduce, so the credit goes to waste unless it is transferred to you.
The transfer is initiated on the T2201 form. Your partner indicates in Part A that the credit should be transferred to you as a supporting person. Once the DTC is approved, you claim the transferred amount on Line 31800 of your own tax return. The amount available for transfer is the portion of the credit that your partner cannot use against their own tax owing.
What If My Partner Has Some Income?
The transfer is not all-or-nothing. If your partner has some taxable income but not enough to use the full DTC, they claim what they can use and the remainder is transferred to you. For example, if the federal DTC credit is worth $1,400 and your partner's federal tax owing is $400, they claim $400 and the remaining $1,000 is available for you to claim.
Common Conditions That Qualify
Many conditions that affect a person's ability to work also qualify for the DTC. If your partner has been unable to work — or has had significantly reduced income — due to a health condition, it is worth exploring whether that condition meets the CRA's eligibility criteria.
- Chronic pain conditions such as fibromyalgia or complex regional pain syndrome
- Multiple sclerosis, Parkinson's disease, or other neurological conditions
- Severe depression, anxiety, PTSD, or bipolar disorder
- Type 1 diabetes (life-sustaining therapy)
- Autism spectrum disorder
- Severe chronic fatigue syndrome or ME/CFS
- Significant vision or hearing loss
The Retroactive Opportunity
If your partner has been eligible for the DTC for prior years and the credit was never claimed or transferred, you can file T1 adjustment requests to recover those credits going back up to 10 years. For a couple where one partner has been unable to work for several years due to a disability, this retroactive claim can represent a significant one-time refund.
Many couples in this situation have been managing on a single income for years without realizing that a substantial retroactive refund may be available. The DTC application process is the first step — and it costs nothing to find out whether you qualify.
How My Benefits Canada Helps
At My Benefits Canada, we work with couples to assess eligibility, coordinate the T2201 application, and manage the full retroactive adjustment process. We handle everything — from the initial eligibility assessment through medical practitioner coordination, T2201 preparation, CRA submission, and retroactive tax adjustments. Our fee is 25% of the retroactive refund only, collected after approval. If your application is not approved, you pay nothing.
Start Your Assessment
Start your free eligibility assessment to find out how much your family may be entitled to, including retroactive transfers for up to 10 prior years.