[Dan Reynen]

OK guys here's one for the experts who have seen it all.
In my opinion, due to diligent reading, the client who is leaving her disabled spouse and his able son, who have no source of income, is eligible in the year of separation to claim the spousal amount for the spouse, the amount for children under 18, the child fitness amount for the step-son's sports and the spouse's unused disability tax credit.

There, of course, is easy reference concerning the the spousal, child and fitness amount in year of marriage and separation but not much concerning the disability amount. I have had people get married in the year and the disability transferred to the new spouse once CRA was advised of the facts. This is my first case where someone has left their disabled spouse.

Anyone come up against this situation before or can you direct me to the section of the act/IT/regs where I would find out more about this.

Thanks to everyone who responds.

[Dan Reynen]

So here is the answer. Nifty thing these websites. http://www.cra-arc.g...6/lgbl-eng.html
At the bottom of the above site it says.

"In addition, he or she cannot transfer any unused amounts to you if you were separated because of a breakdown in your relationship for a period of 90 days or more that included December 31, 2010."

So although my client is eligible for spousal, child and fitness credits because they are her credits, her spouse cannot transfer his unused disability, age or tuition credits to her.

Unfortunately it still does not tell me where in the act/IT/regs it tells me this information, but I will go with it.

Thanks again.