Tax credits and deductions for persons with disabilities
Tax credits and deductions are available for persons with disabilities, their supporting family members, and their caregivers.
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Meet the people who may be eligible for the disability tax credit or other government programs for persons with disabilities.
Scenarios
- Meet Adam – He needs kidney dialysis.
- Meet Lisa and Nicolas – Lisa’s son needs insulin therapy.
- Meet Cheryl and Christie – Christie can only concentrate for short periods of time.
- Meet Evelyne and Joan – Evelyne is her mother’s caregiver.
- Meet Simon and Rex – Simon is blind and has a guide dog.
- Meet Olga – She had a limb amputation and needs a caregiver.
- Meet Kevin – He lost his hearing.
- Meet Joseph – He had his larynx removed.
- Meet Lali – She had undergone surgery which has led to complications.
- Meet Marie and Joe – Marie injured her leg and has to use a wheelchair.
- Meet Michael – He has difficulty performing everyday tasks and self-care skills.
- Meet Robert – His right arm is paralyzed.
- Meet France – She is a medical practitioner.
Meet Adam
Adam is a university student who required kidney dialysis before receiving a kidney transplant.
Adam applied for the DTC. As a result of the information provided by the medical practitioner on the DTC application form, he was eligible for the disability tax credit for the period he was receiving dialysis which he needed as a life-sustaining therapy for at least 14 hours per week.
As Adam has little taxable income and his parents help with his food, clothing, and shelter throughout the year, they may claim any unused portion of the tax credit.
Because he is eligible for the DTC, Adam may also be eligible for other government programs for persons with disabilities such as the registered disability savings plan.
Meet Lisa and Nicolas
Lisa is a single parent. Her son, Nicolas, needs insulin therapy.
Lisa applied for the disability tax credit (DTC) for her son. As a result of the information provided by the medical practitioner on the DTC application form, Nicolas is now eligible for the tax credit because he cannot monitor and adjust his insulin dosage himself.
Lisa may claim the tax credit, which includes a supplement for persons under 18 years of age at the end of the year.
Since Nicolas is eligible for the DTC, Lisa may also be eligible for other government programs for persons with disabilities such as the child disability benefit.
Meet Cheryl and Christie
Cheryl and Christie have been together for thirty years.
Two years ago, Cheryl noticed Christie began to slow down. She needed to take time to recover after every walk. Cheryl also noticed Christie could only concentrate on a given topic for a short period of time even though she could do the mental functions necessary for everyday life.
Christie applied for the disability tax credit (DTC). As a result of the information provided by the medical practitioner on the DTC application form, she is now eligible for the tax credit because she qualifies under the category of cumulative effects of significant limitations.
As Christie has little taxable income, Cheryl may claim any unused portion of the tax credit.
Since Christie is eligible for the DTC, she may also be eligible for other government programs for persons with disabilities.
Meet Evelyne and Joan
Evelyne is the caregiver to her mother, Joan, who lives with her.
For years, Joan was able to manage on her own despite having a progressive medical condition. Gradually her condition began to worsen such that she struggles to walk, dress and feed herself.
Evelyne applied for the disability tax credit (DTC) for her mother. As a result of the information provided by the medical practitioner on the DTC application form, Joan is now eligible for DTC and she qualifies under the category of cumulative effect of significant limitations. Joan needs constant care and supervision.
As Joan has little taxable income and her daughter helps with her food, clothing, and shelter throughout the year, Evelyne may claim any unused portion of the tax credit.
Since Joan is eligible for the DTC, she may also be eligible for other government programs for persons with disabilities.
Meet Simon and Rex
Simon is a teacher. Rex is his guide-dog.
Last year, Simon was in a car accident that caused him to lose his sight. During his recovery, he was given Rex, who helps him when he has to go outside his home.
Simon applied for the disability tax credit (DTC). As a result of the information provided by the medical practitioner on the DTC application form, he is now eligible for the tax credit because he is blind.
Since Simon is eligible for the DTC, he may also be eligible for other government programs for persons with disabilities. Simon may now claim eligible medical expenses such as the cost of caring for Rex.
Meet Olga
Olga lives by herself.
Last year, she had an upper limb amputation. Olga now has a caregiver to feed and to help her with her personal tasks.
Olga applied for the disability tax credit (DTC). As a result of the information provided by medical practitioner on the DTC application form, she is now eligible for the tax credit because she is not able to feed herself.
Since Olga is eligible for the DTC, she may also be eligible for other government programs for persons with disabilities.
Meet Kevin
Kevin is an accountant.
When he was a child, Kevin lost his hearing due to a head injury. Although Kevin has hearing aids he continues to have difficulty hearing.
Kevin applied for the disability tax credit (DTC). As a result of the information provided by the medical practitioner on the DTC application form, he is now eligible for the tax credit because he is deaf.
Since Kevin is eligible for the DTC, he may also be eligible for other government programs for persons with disabilities such as the registered disability savings plan.
Meet Joseph
Five years ago, Joseph had his larynx removed.
Recently, Joseph heard about the disability tax credit (DTC) and asked his doctor to complete the DTC application. As a result of the information provided by medical practitioner on the DTC application form, he is now eligible for the tax credit because he can no longer speak.
Although Joseph has just been informed of his eligibility to the DTC, he may be able to claim the credit for the last five years.
Since Joseph is eligible for the DTC, he may also be eligible for other government programs for persons with disabilities.
Meet Lali
Lali runs her own business.
Recently, she had surgery and a colostomy was created. Unfortunately, it lead to complications.
Lali applied for the disability tax credit (DTC). As a result of the information provided by the medical practitioner on the DTC application form, she is now eligible for the tax credit.
Since Lali is eligible for the DTC, she may also be eligible for other government programs for persons with disabilities.
Meet Marie and Joe
Marie and Joe are both retired.
Ten years ago, Marie fell down a ladder while washing her windows and injured her right leg. She now has to use a wheelchair to get around outside her home.
Marie applied for the disability tax credit (DTC). As a result of the information provided by medical practitioner on the DTC application form, she is now eligible for the tax credit because she has great difficulty walking.
Marie got a substantial income tax refund for the last ten years as her impairment started ten years ago and the medical practitioner was able to certify this information.
Since Marie is eligible for the DTC, she may also be eligible for other government programs for persons with disabilities.
Meet Michael
Michael is 19 years old and works part-time.
He has difficulty performing everyday tasks and self-care skills.
When Michael was a child, his parents applied for the disability tax credit (DTC). As a result of the information provided by their medical practitioner on the DTC application form, Michael is eligible for the tax credit.
As Michael has little taxable income and his parents help with his food, clothing, and shelter throughout the year, they may claim any unused portion of the tax credit.
Since Michael is eligible for the DTC, it may open the door to other government programs for persons with disabilities such as the working income tax benefit disability supplement.
Meet Robert
Robert is a veteran police officer. Last year, his right arm became paralyzed.
Robert applied for the disability tax credit (DTC). As a result of the information provided by the medical practitioner on the DTC application form, Robert is now eligible for the tax credit because he can no longer dress himself.
Since Robert is eligible for the DTC, he may also be eligible for other government programs for persons with disabilities.
Meet France
France is a medical practitioner.
She receives many requests to complete the Form T2201, Disability Tax Credit Certificate. Even though she has a busy schedule, France always takes the time to complete the Disability Tax Credit (DTC) form and includes relevant medical information. It only takes the Medical Practitioner 10 to 15 minutes to complete the form.
France tells her patients about the disability tax credit (DTC). She knows that those eligible for the DTC may also be eligible for other government programs for persons with disabilities.
Related links
- What can persons with disabilities claim as a deduction or credit?
- GST/HST Information – Goods and services that are exempt
supplies or zero-rated for the GST/HST - Excise gasoline tax refund
- Free tax clinics
- Authorize a representative
- Services for persons with disabilities
- Disability benefits
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