| Line 58480 – Disability amount transferred from a dependant | ||||||||||||||||||||||
| Complete this calculation for each dependant. If you have more than one dependant, use a separate sheet of paper. | ||||||||||||||||||||||
| Note: | If you and your dependant were not residents of the same province or territory at the end of the year, special rules may apply. For more information, call the Canada Revenue Agency at 1-800-959-8281. |
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| Base amount | 1 | |||||||||||||||||||||
| If the dependant was under 18 years of age on December 31, 2023, complete lines 2 to 12. | ||||||||||||||||||||||
| If the dependant was 18 years of age or older, enter "0" on line 6 and continue on line 7. | ||||||||||||||||||||||
| Maximum amount | 2 | |||||||||||||||||||||
| Total child care and attendant care expenses for this | ||||||||||||||||||||||
| dependant claimed by you or another person | 3 | |||||||||||||||||||||
| Threshold for child and attendant care expenses | – | 4 | ||||||||||||||||||||
| Line 3 minus line 4 (if negative, enter "0") | = | ► | – | 5 | ||||||||||||||||||
| Line 2 minus line 5 (if negative, enter "0") | = | ► | + | 6 | ||||||||||||||||||
| Line 1 plus line 6 | (maximum $15,177) | = | 7 | |||||||||||||||||||
| Enter the amount from line 28 of the dependant's Form ON428. | + | 8 | ||||||||||||||||||||
| Line 7 plus line 8 | = | 9 | ||||||||||||||||||||
| Dependant's taxable income from line 26000 of their return | – | 10 | ||||||||||||||||||||
| Line 9 minus line 10 (if negative, enter "0") | = | 11 | ||||||||||||||||||||
| Enter whichever is less: | ||||||||||||||||||||||
| amount from line 7 or line 11. | Allowable amount for this dependant | 12 | ||||||||||||||||||||
| Enter on line 58480 of your Form ON428 the total of allowable amounts claimed for all dependants. | ||||||||||||||||||||||
| Line 58729 – Allowable amount of medical expenses for other dependants | ||||||||||||||||||||||
| Complete one column for each dependant. If you have more than three dependants, use a separate sheet of paper. | ||||||||||||||||||||||
| Dependant 1 | Dependant 2 | Dependant 3 | ||||||||||||||||||||
| Medical expenses for other dependants | 1 | |||||||||||||||||||||
| Enter the amount from line 40 of the dependant's | ||||||||||||||||||||||
| Form ON428. | – | – | – | 2 | ||||||||||||||||||
| Line 1 minus line 2 (if negative, enter "0") | ||||||||||||||||||||||
| (maximum $14,476 per dependant) | = | = | = | 3 | ||||||||||||||||||
| Add the amounts from line 3 for columns 1, 2 and 3 (and others, if any). | 4 | |||||||||||||||||||||
| Enter the total from line 4 on line 58729 of your Form ON428. | ||||||||||||||||||||||
| 5006-D E (23) | Page 2 of 3 | |||||||||||||||||||||