When a person is applying for the DTC, they can be both the disabled and the claimant, but there are many situations where the disabled and claimant are not the same person, so we must understand the difference between both.
O THE DISABLED:
The Disabled is the individual who has impairments or conditions that qualify them for the DTC.
In many cases, the person’s impairments may have prevented them from working and paying federal taxes. They will qualify for the DTC based on their impairments and can “transfer” those credits to their supporter, who will then become the claimant.
O THE CLAIMANT:
To be considered as a claimant by the CRA, you must meet the following criteria:
The disabled person is your spouse, common-law partner, parent, grandparent, child, grandchild, brother, sister, aunt, uncle, niece, or nephew.
If you are not related to the disabled person but you can prove to the CRA that you support the disabled person with the necessities of life i.e. food, shelter, and clothing. For example, Ian is 26 years old and lives on his own but his parents pay his rent, buy his food and clothing. Ian’s parents can claim the DTC amount if Ian is eligible for the DTC