照顧者：您可能有資格獲得殘障稅額抵免
One of the most significant and least-known provisions of the Disability Tax Credit is the ability to transfer unused credits to a supporting family member. If you care for a spouse, parent, child, sibling, or other relative who has a qualifying disability — and that person does not have enough taxable income to use the credit themselves — you may be entitled to claim the DTC on your own tax return.
這項關於 Disability Tax Credit 的規定中，最重要且鮮為人知的一點是：可以將未使用的抵免轉移給支持的家庭成員。如果您照顧的配偶、父母、子女、兄弟姊妹或其他親屬符合殘障資格，而該人沒有足夠的應稅收入自行使用該抵免，您可能有權在自己的報稅表中申請 DTC。
This provision exists because the DTC is a non-refundable tax credit: it reduces the amount of income tax owed, but it cannot generate a refund beyond what was paid. A person with little or no taxable income — such as someone who is unable to work due to their disability — has no tax owing to reduce, so the credit effectively goes to waste unless it is transferred to someone who does have taxable income.
之所以有此規定，是因為 DTC 屬於「不可退還的稅額抵免」：它能減少應繳的所得稅，但無法產生超過已繳稅款的退稅。若殘障者幾乎沒有或完全沒有應稅收入（例如因殘障無法工作者），則沒有應繳稅款可減，該抵免便會變成浪費，除非將其轉移給有應稅收入的人。
Who Qualifies as a Supporting Person?
誰符合做為支持者的資格？
The CRA defines a supporting person as someone who, at any time in the year, supports the person with the disability and is one of the following: a spouse or common-law partner, a parent, grandparent, child, grandchild, brother, sister, aunt, uncle, niece, or nephew. You do not need to live with the person you support — you simply need to have provided financial or personal support during the year.
CRA 將「支持者」定義為在年度內任何時間曾對殘障者提供支持，且為下列親屬之一的人：配偶或同居伴侶、父母、祖父母、子女、孫子女、兄弟姊妹、姑舅、伯叔、姨舅、姪子或姪女。您不必與被支持者同住——只要在該年度提供了金錢或個人上的支持即可。
You do not need to be the primary caregiver to qualify as a supporting person. Contributing to the person's care — financially or practically — is sufficient. If multiple family members provide support, the unused DTC can be shared among them.
您不必是主要照護者才有資格成為支持者。只要對該人的照護有實質貢獻──無論是財務上或實務上的協助──即可。如果有多位家庭成員提供支持，未使用的 DTC 可以在他們之間分配。
How the Transfer Works
轉移如何運作
The transfer is initiated on the T2201 form. In Part A, the applicant (or their representative) indicates that the credit should be transferred to a supporting person and provides that person's name and Social Insurance Number. Once the DTC is approved, the supporting person claims the transferred amount on Line 31800 of their own tax return.
轉移是透過 T2201 表格啟動的。在 A 部分，申請人（或其代表）須註明該抵免應轉移給支持者，並填寫該人的姓名及社會保險號碼。DTC 一旦核准，支持者即可在其自己的報稅表第 31800 行申報被轉移的金額。
The amount that can be transferred is the portion of the DTC that the person with the disability cannot use — that is, the amount that exceeds their own federal tax owing. If the person with the disability has no taxable income at all, the full credit is available for transfer.
可轉移的金額為殘障者無法使用的 DTC 部分──亦即超出其自身應繳聯邦稅款的那一部分。若殘障者完全沒有應稅收入，則可將整筆抵免轉移。
The 10-Year Retroactive Window
10 年追溯時效
The retroactive provision is where the financial impact becomes most significant. If the person with the disability 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 supporting person in a moderate tax bracket, this can result in a one-time retroactive refund of $10,000 to $25,000 or more.
追溯申請是財務影響最顯著的部分。如果殘障者在過去數年已符合 DTC 資格，且未曾申請或轉移該抵免，您可以提出 T1 調整申請，將最多可追溯的年度（可追溯長達 10 年）的抵免追回。對於屬於中等稅率的支持者而言，這可能會導致一次性追溯退稅 $10,000 到 $25,000 或更多。
Every year that passes without claiming the DTC is potentially a year of credits that can no longer be recovered. The 10-year window is fixed — it does not extend backward from the date of diagnosis, but from the date of the adjustment request. Acting sooner rather than later maximizes the retroactive entitlement.
每過一年未申請 DTC，就可能失去追回該年度抵免的機會。這個 10 年的時效窗是固定的──它不是從診斷日期向後延伸，而是從調整申請之日向後計算。愈早採取行動，愈能最大化可追溯的權益。
Common Scenarios Where the Transfer Applies
常見適用轉移的情境
A spouse caring for a partner with MS, Parkinson's, or severe chronic pain who is no longer able to work
An adult child supporting an aging parent with dementia or Alzheimer's disease
A parent of an adult child with autism, severe ADHD, or a developmental disability
A sibling or other relative providing financial support to someone with a severe mental health condition
配偶照顧因多發性硬化症、帕金森氏症或嚴重慢性疼痛而無法工作的伴侶
成年子女照顧罹患失智症或阿茲海默症的年邁父母
父母照顧罹患自閉症、重度注意力不足過動症或發展障礙的成年子女
兄弟姊妹或其他親屬對罹患嚴重精神健康疾患者提供經濟支持
What If the Person with the Disability Has Some Taxable Income?
如果殘障者有部分應稅收入怎麼辦？
The transfer is not all-or-nothing. If the person with the disability has some taxable income but not enough to use the full DTC, the unused portion — the amount that exceeds their federal tax owing — can be transferred to a supporting person. The person with the disability claims what they can use, and the remainder is available for transfer.
轉移並非全有或全無。若殘障者有部分應稅收入，但不足以使用整筆 DTC，未使用的部分──即超出其應繳聯邦稅款的金額──可轉移給支持者。殘障者先申報其能使用的部分，其餘則可供轉移。
How My Benefits Canada Helps Caregivers
My Benefits Canada 如何協助照護者
At My Benefits Canada, we work with caregivers and supporting family members 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.
My Benefits Canada 與照護者及支持家庭成員合作，協助評估資格、協調 T2201 申請，並全程管理追溯調整程序。我們處理所有事務──從初步資格評估、與醫療專業人員協調、T2201 準備、向 CRA 提交，到追溯稅務調整。我們僅收取追溯退稅金額的 25% 作為服務費，於核准後收取。若您的申請未獲核准，則不需支付任何費用。
Start Your Assessment
開始您的評估
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.
開始您的免費資格評估，了解您的家庭可能有權獲得多少金額，包括最多可追溯 10 年的轉移金額。