| Line 318 | – Disability amount transferred from a dependant | |||||||||||||||
| Read the conditions at line 318 in the guide to see if you can claim this amount. | ||||||||||||||||
| Base amount | 1 | |||||||||||||||
| If the dependant was under 18 years of age on December 31, 2018, enter the amount from line 5 of their chart for | ||||||||||||||||
| line 316. Otherwise, enter "0". | + | 2 | ||||||||||||||
| Add lines 1 and 2. | = | 3 | ||||||||||||||
| Total of amounts your dependant can claim on lines 1 to 21 of their Schedule 1 | + | 4 | ||||||||||||||
| Add lines 3 and 4. | = | 5 | ||||||||||||||
| Dependant's taxable income (line 260 of their return) | – | 6 | ||||||||||||||
| Line 5 minus line 6 (if negative, enter "0") | = | 7 | ||||||||||||||
| Enter, on line 318 of your Schedule 1, the amount from line 3 or line 7, whichever is less. If you are claiming this amount for more than one dependant, add the amount claimed for each dependant and enter the total on line 318. For more information see line 318 in the guide. |
||||||||||||||||
| Line 331 | – Allowable amount of medical expenses for other dependants | |||||||||||||||
| Complete this chart for each dependant for whom you are claiming medical expenses for. For more information, go to line 331 in the guide. |
||||||||||||||||
| Medical expenses for other dependant | 1 | |||||||||||||||
| Enter $2,302 or 3% of the dependant's net income (line 236 of their return), whichever is less. | – | 2 | ||||||||||||||
| Line 1 minus line 2 (if negative, enter "0"). Enter this amount on line 331 of your Schedule 1. | = | 3 | ||||||||||||||
| If you are claiming this amount for more than one dependant, add the amount from line 3 for each dependant and enter the total on line 331. | ||||||||||||||||
| Line 398 | – Home accessibility expenses | |||||||||||||||
| Complete this chart if you had eligible home accessibility expenses and you are claiming this credit. For more information, go to line 398 in the guide. |
||||||||||||||||
| Supplier or contractor | ||||||||||||||||
| Date of | GST/HST | Description | Amount paid | |||||||||||||
| sales slip | Name |
No. (if | (including all | |||||||||||||
| or contract | applicable) | applicable taxes) | ||||||||||||||
| + | ||||||||||||||||
| + | ||||||||||||||||
| + | ||||||||||||||||
| + | ||||||||||||||||
| + | ||||||||||||||||
| + | ||||||||||||||||
| + | ||||||||||||||||
| + | ||||||||||||||||
| Total eligible expenses | = | 1 | ||||||||||||||
| Enter $10,000 or the amount from line 1, whichever is less. | 2 | |||||||||||||||
| Enter the amount claimed on line 398 of Schedule 1 by other qualifying individuals. | – | 3 | ||||||||||||||
| Line 2 minus line 3 | Home accessibility | |||||||||||||||
| Enter this amount on line 398 of your Schedule 1. | expenses | = | 4 | |||||||||||||
| 5005-D2 | ||||||||||||||||