What is the Disability Supports Deduction?
Individuals who have an impairment in physical or mental functions may be able to deduct certain medical expenses they paid in the year so they could:
- Work as an employee or be self-employed;
- Attend a designated educational institution, or;
- Carry on research in respect of which they have received a grant.
The person with the disability claims the Disability Supports Deduction on Line 21500 of their own Income Tax and Benefit Return. This deduction is commonly referred to by its previous name – (the Attendant Care Deduction) and provides tax relief for individual taxpayers who have paid for certain medical expenses to enable them to perform the duties listed above.
What expenses are eligible?
Eligible expenses must be on this CRA list and may need written certification from an authorized medical practitioner. Some common expenses eligible for this credit are:
- Attendant Care Expenses
- Deaf-blind Intervening Services
- Sign Language Interpretation Services
- Tutoring Services
You cannot claim any amounts you or someone else are claiming (or have claimed) as Medical Expenses on lines 33099 or 33199. You can also not claim any amounts for which you or another person were reimbursed for or are entitled to be reimbursed, such as by a Private Health Services Plan or Extended Benefit Plan.
The person with the disability can choose to claim the medical expense as a deduction on Line 21500 – Disability Supports Deduction or as a Non-Refundable Tax Credit on Line 33099 – Medical Expenses. They could also split the claim between these two lines, as long as the total amount claimed is not more than the total expense.
How do you calculate the claim?
The claim is calculated using Form T929 – Disability Supports Deduction. The calculated amount from Line 12 of the form is then entered on Line 21500. You do not need to submit this form or your receipts with your tax return but must keep them available if the CRA requests to see supporting documents.
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