Persons with disabilities
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We do not guarantee the accuracy of this copy of the CRA website.
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Persons with disabilities
Before you start
The federal government recognizes that Canadians with severe disabilities face a higher cost of living. The disability tax credit (DTC) is a non-refundable tax credit that helps people with disabilities or their supporting persons reduce the income tax they may have to pay. Once an individual is eligible for the DTC , they may claim the disability amount on their income tax and benefit return. This amount includes a supplement for persons who are under 18 years of age at the end of the year.
Individuals can claim the following disability tax credits on their federal income tax and benefit return:
- Disability amount for self – Line 31600
- Disability amount transferred from a dependant – Line 31800
Note
An individual may be able to claim all or part of the Disability amount for self – Line 31600 for which their spouse or common-law partner qualifies if they did not need the whole amount to reduce their federal tax to zero.
To claim the disability amount, the individual must have an approved form T2201, Disability Tax Credit Certificate on file with the CRA. The form can be submitted online or by mail and must be completed by a medical practitioner, confirming that the individual had a severe and prolonged impairment in physical or mental function during the taxation year. Prolonged refers to a continuous period of at least 12 months.
Individuals who receive CPP disability or other disability income amounts are not automatically approved for the DTC, since the criteria used to determine the eligibility for each of these benefits is different.
The CRA verifies all new applications for the DTC before assessing the income tax return. In some instances, the CRA may need to contact the individual or the medical practitioner to obtain more information, causing substantial delays in processing a return. If an individual is claiming the DTC for the first time and they do not already have an approved T2201 on file with CRA, it is in the individual’s best interest to submit the return without claiming the DTC. Once the tax return has been assessed, the individual can then submit the form T2201 and wait for the CRA to confirm eligibility.
Once a decision has been made, the individual will receive a letter from the CRA informing them if their application has been approved or denied and, if approved, which years they are eligible to claim the DTC. The DTC can be retroactively approved for up to 10 years before the current year. Prior year returns can be reassessed to include the DTC, and the invdividual can make this request by either filing form T1-ADJ T1 Adjustment Request or by going to My Account.
As a volunteer, you can explain to individuals that Part A of the form is straightforward to complete. They should have it filled in before meeting with their qualified medical practitioner, while Part B is to be completed by their qualified medical practitioner.
Note
It is not a volunteer’s responsibility to complete the form T2201. For assistance, individuals can contact the individual income tax enquiries line at 1-800-959-8281.
For additional information relating to this topic, check the following resources:
- Tax credits and deductions for persons with disabilities
- RC4064, Disability-Related Information
- Form T2201, Disability Tax Credit Certificate
If you require additional guidance, call the CVITP dedicated help line: 1-866-398-3488.
- Need to know
Disability tax credit
Individuals can claim the disability amount (for self) if they have an approved form T2201, Disability Tax Credit Certificate, on file with the CRA. An amount of $8,662 can be claimed on line 31600 of their T1 return. If they were under 18 at the end of the year, they could claim a supplement of up to $5,053.
An individual may have a dependant who is eligible for the DTC and may be able to claim all or part of their dependant’s disability amount if the dependant:
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is eligible for the DTC
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does not need to claim the entire disability amount on their own tax return
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was resident in Canada at some point in the taxation year
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depended on the individual for some or all of the basic necessities of life (food, shelter, or clothing)
In addition, one of the following conditions must be met:
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the individual claimed or could have claimed, an amount on line 30400 for the dependant if the individual did not have a spouse or common-law partner, and the dependant did not have any income
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the individual claimed or could have claimed, an amount on line 30450 for the dependant if the dependant had no income and had been 18 years of age or older in 2021
An individual cannot claim the disability amount transferred from a dependant for:
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a child for whom they had to pay child support
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a person whose spouse or common-law partner claimed the disability amount transferred from a spouse or any other non-refundable tax credit (other than a credit for medical expenses) for that person with a disability
Disability supports deduction
Individuals who have an impairment in physical or mental functions and have paid for certain medical expenses can, under certain conditions, claim the disability supports deduction.
If the individual has an impairment in physical or mental functions, the individual may be able to deduct the expenses that they paid in the year so that they could:
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work
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go to school
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do research for which they received a grant
Note
Only the person with the disability can claim expenses for this deduction and cannot claim:
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amounts that they, or someone else, claimed as medical expenses (lines 33099 or 33199)
- amounts for which anyone was reimbursed, or entitled to be reimbursed, by a non-taxable payment, such as insurance
For more information, see Line 21500 – Disability supports deduction
Canada caregiver credit
The Canada caregiver credit (CCC) is a non-refundable tax credit that helps caregivers with the expenses involved with taking care of their spouse or common-law partner or a dependant who has an impairment in physical or mental functions.
An individual may also be able to claim the CCC for one or more of the following eligible relatives if the relative depended on them for support because of physical or mental impairment:
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their or their spouse's or common-law partner's child or grandchild
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their or their spouse's or common-law partner's parent, grandparent, brother, sister, uncle, aunt, niece, or nephew (if resident in Canada at any time in the year)
Note
An eligible relative is considered to depend on an individual for support if they relied on the individual to regularly and consistently provide some or all of the basic necessities of life, such as food, shelter, and clothing.
The CCC combines the federal infirm dependant credit, caregiver credit, and family caregiver credit available before 2017. If the individual’s situation has stayed the same since 2016, the changes to the federal credit should not affect them, except in the following case:
- an individual can no longer claim a federal caregiver amount for their parent or grandparent who was 65 or older, who lived with them, but who does not have a physical or mental impairment
Note
To claim the CCC for other infirm dependants age 18 and older, there is no requirement to live with the dependant. It was a requirement for the federal caregiver credit before 2017, but not for the federal infirm dependant credit. This change makes the Canada caregiver credit available to more claimants.
The amount an individual can claim depends on their relationship to the person for whom they are claiming the CCC, the person’s net income, and whether other credits are being claimed for that person.
Canada caregiver amount – Summary table
(applicable to lines 30300, 30400, 30425, 30450 and 30500 of the return)
Person with an impairment in physical or mental functions Individual may be entitled to claim Spouse or a common-law partner Both amounts:
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$2,295 in calculating line 30300
- up to $7,348 on line 30425
Eligible dependant 18 years of age or older (who is a person for whom the individual is eligible to make a claim on line 30400) Both amounts:
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$2,295 in calculating line 30300
- up to $7,348 on line 30425
Eligible dependant under 18 years of age at the end of the year (who is a person for whom the individual is eligible to make a claim on line 30400) One or the other:
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$2,295 on line 30500
- $2,295 in calculating line 30400
The individual’s or the individual’s spouse’s or common-law partner’s child(ren) under 18 years of age at the end of the year - $2,295 on line 30500
Dependant 18 years of age or older who is not the individual’s spouse or common-law partner or an eligible dependant for whom an amount is claimed on line 30300 or on line 30400 - up to $7,348 on line 30450
For more information regarding the Canada caregiver credit, including the amount and eligibility, go to Canada caregiver credit.
Home accessibility expenses
An individual may be able to claim home accessibility expenses if:
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they own a home in Canada that is considered their primary residence
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they paid for eligible renovations that are a permanent part of the home to improve the safety or accessibility of their home
To claim the amounts for eligible renovations, an individual must meet one of the following criteria:
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they are 65 years of age or older at the end of the year, or
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they are eligible for the disability tax credit (DTC)
They can claim up to $10,000 per year in eligible expenses. The amount that can be claimed is not reduced by any government grants they may have received.
Note:
Eligible home accessibility expense amounts may also qualify as a medical expense. If so, the amount can also be claimed under Medical expenses.
For more information on this topic, go to Home accessibility expenses.
Child disability benefit
The child disability benefit is a tax-free, monthly payment made to families who care for a child under 18 years old, with a severe and prolonged impairment in physical or mental functions.
To get the child disability benefit:
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the individual must be eligible for the Canada child benefit
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the individual’s child must be eligible for the disability tax credit
For more information, visit Child disability benefit
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- Screen-by-screen instructions
Disclaimer
This training uses screenshots taken from prior versions of the UFile CVITP software. Consequently, the images may differ slightly from the current version of UFile CVITP. The content is accurate, and generally, the only difference will be the tax year being referenced. Should the current year’s software contain any significant changes, a new screenshot will be published as soon as possible.
Text version
UFile screen
Under Interview tab
Family Head sub-tab
Interview setup topic is highlighted
Medical expenses, disability, caregiver is checked and highlighted
Claiming the disability tax credit (DTC)
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In the Interview setup, check the box next to Medical expenses, disability, caregiver in the Common tax deductions section
- Click Next
Text version
UFile screen
Under Interview tab
Family Head sub-tab
Medical, disability, caregiver topic is highlighted
Medical expenses, disability deductions page
Infirmity and Disability amounts claim for yourself* (line 31600) is highlighted
Claiming the disability tax credit (DTC)
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Select Medical, disability, caregiver from the left side menu
- Click the + sign next to Infirmity and Disability amounts claim for yourself* (line 31600) in the Disability deductions, caregiver section
Text version
UFile screen
Under Interview tab
Family Head sub-tab
Infirmity/disability topic is highlighted
Infirmity and disability page
Name or description of infirmity is highlighted
Are you eligible for the disability amount on federal line 31600? is highlighted with the following drop-down options:
Do not claim disability amount
Claim disability amount (default)
Claim disability amount (1st or new application)
Infirmity and disability
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Enter the applicable information in Name or description of infirmity
Note: In UFile, this is a mandatory field; however, this information is not transmitted to the CRA. If the individual does not volunteer this information, simply enter Disability into the field.
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Answer the question Are you eligible for the disability amount on federal line 31600? by selecting Claim disability amount (default) from the drop-down menu
Note: If the individual is claiming the disability amount for the first time, select Claim disability amount (1st or new application) from the drop-down menu.
Text version
UFile screen
Under Interview tab
Family Head sub-tab
Infirmity/disability topic is highlighted
Infirmity and disability page
Does this infirmity provide entitlement to the Canada caregiver amount? is highlighted with the following drop-down options:
Yes
No
Infirmity and disability
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Answer the question Does this infirmity provide entitlement to the Canada caregiver amount?
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If the individual has a spouse or common-law partner to whom they transfer the disability amount on their schedule 2, you must answer the question Does CRA already have an approved T2201 form registered in the account of your spouse or common-law partner?
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Click Next
Text version
UFile screen
Under Interview tab
Dependant sub-tab
Medical and disability topic is highlighted
Dependant’s medical expenses, infirmity and disability page
Infirmity and disability amounts for the dependant* is highlighted
Claiming the disability tax credit (DTC) and the caregiver amount for a dependant
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After entering the information about the Family head in UFile, you would need to add the dependant. For more information on how to enter a dependant, refer to Families for screen-by-screen instructions
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In the Interview tab, select the dependant's return
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Select Medical and disability from the left side menu
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Click Infirmity and disability amounts for the dependant in the Disability deductions, caregiver section
Text version
UFile screen
Under Interview tab
Dependant sub-tab
Infirmity/disability topic is highlighted
Dependant’s infirmity and disability page
Name or description of infirmity: Disability is highlighted
Is the dependant eligible for the disability amount on federal line 31600? is highlighted with the following drop-down options:
Do not claim disability amount
Claim disability amount (default)
Claim disability amount (1st or new application)
Not infirm
Claiming the disability tax credit (DTC) for a dependant
- Enter the applicable information in Name or description of dependant’s infirmity
Note: In UFile, this is a mandatory field; however, this information is not transmitted to the CRA. If the individual does not volunteer this information, simply enter Disability into the field.
- Answer the question Is the dependant eligible for the disability amount on federal line 31600? by selecting Claim disability amount (default) from the drop-down menu
Note: If the dependant is claiming the disability amount for the first time, select Claim disability amount (1st or new application) from the drop-down menu.
Text version
UFile screen
Under Interview tab
Dependant sub-tab
Infirmity/disability topic is highlighted
Dependant’s infirmity and disability page
Name or description of dependant’s infirmity: Disability is highlighted
Does the dependant’s infirmity provide entitlement to the Canada caregiver amount? is highlighted with the following drop-down options:
Yes
No
Claiming the caregiver amount for a dependant
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Select Yes in response to Does the dependant’s infirmity provide entitlement to the Canada caregiver amount?
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Click Next
Note: The software will automatically grant the $2,295 Canada caregiver amount in addition to the credit they are entitled to.
Text version
UFile screen
Under Interview tab
Dependant sub-tab
Infirmity/disability topic is highlighted
Dependant’s infirmity and disability page
Who should claim this dependant’s unused disability amount?: Let MaxBack decide is highlighted
Indicate the amount to claim is highlighted
Shall the balance be transferred to the other spouse (if applicable)? is highlighted with the following drop-down options:
Yes
No
Dependant’s unused disability amount
- Answer the question Who should claim this dependant’s unused disability amount?
- by choosing Let MaxBack decide, UFile will use the most advantageous calculation for all of the returns being prepared for the family
- The field for Indicate the amount to claim can be left blank, UFile will automatically calculate the optimal amount to transfer
- Answer the question Shall the balance be transferred to the other spouse (if applicable)?
- Click Next
Text version
UFile screen
Under Interview tab
Family Head sub-tab
Medical, disability, caregiver topic is highlighted
Medical expenses, disability deductions page
Home accessibility expenses (line 31285) is highlighted
Claiming home accessibility expenses
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Under the Family Head, select Medical, disability, caregiver
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Click on Home accessibility expenses (line 31285) from the Disability deductions, caregiver section
Text version
UFile screen
Under Interview tab
Family Head sub-tab
F31285 – Home accessibility expenses topic is highlighted
Home accessibility expenses section is highlighted
Home renovation expenses section is highlighted
Home accessibility expenses
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Enter the details of the home accessibility expenses for the individual
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Select how you want to claim the Federal Home Accessibility Expenses credit
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Note: In most cases, you can select Let MaxBack decide (default).
- Answer Yes to the question Are you eligible to claim federal Home accessibility expenses?
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Enter the Supplier or contractor name, the Date, description and amount of eligible home renovation expense
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If applicable, answer Yes to the question Is this expense an allowable Federal medical expense?
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If available, provide the Supplier or contractor GST/HST Number (if applicable), and, if applicable, provide a Description and amount claimed by other eligible individuals (other than spouse and dependents)
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Click Next
Note: If more information is required on the eligibility for the Home Accessibility Expenses, you can click you were a qualifying individual, or you were an eligible individual making a claim for a qualifying individual, or for more information, click here at the top of the Home Accessibility Expenses page.
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- Example: Persons with disabilities (Claiming the disability tax credit, Claiming nursing home fees as a medical expense and Claiming the Canada caregiver amount and the disability amount transferred from a dependant)
Instructions: Practice entering information into the mock profile
Open the UFile CVITP software and use the background information, slips required (tax slips, receipts, etc.), and points to remember sections provided in the example to enter all the necessary information. Once completed, compare your results with the solution provided.
Disclaimer
Examples have been created using fictional names. Any resemblance to persons real, imaginary, or deceased is purely coincidental. There is no intention for examples to depict stereotyping on any basis.
Background information
Name Rebecca Healy Social insurance number (SIN) 000 000 000 Address 123 Main Street
City, Province X0X 0X0
Date of birth March 8, 1960 Marital status Divorced Slips included:
- T4 – Statement of Remuneration Paid
- T4A(P) – Statement of Canada Pension Plan Benefits
Situation 1: Claiming the disability tax credit
Rebecca receives the CPP disability benefit and works part-time. On December 1, 2021, she had her bathroom modified to make it accessible. The cost was $1,000. Rebecca has previously been approved for the disability tax credit (DTC). She wants to claim the DTC and the cost of the bathroom renovation on her tax return. She has a prescription from her doctor for the bathroom modification.
Slips required:
- T4 – Statement of Remuneration Paid
- T4A(P) – Statement of Canada Pension Plan Benefits
Points to remember:
- Since Rebecca is approved for the DTC, she is eligible to claim the disability amount
- In the Interview setup, check the box next to Medical expenses, disability, caregiver in the Common tax deductions section
- Under Medical, disability, caregiver, select Infirmity and Disability amounts claim for yourself* (line 31600):
- enter Disability under Name or description of infirmity (UFile will automatically calculate the DTC credit for Rebecca)
- select Claim disability amount (default) in response to the question Are you eligible for the disability amount on federal line 31600?
- Also, claim the bathroom renovation of $1,000 under Home accessibility expenses (line 31285):
- enter the name of the Supplier or contractor name (Bathrooms R Us), the date (December 1, 2021), description (Bathroom renovation), and amount of eligible home renovation expense ($1,000)
- answer Yes to the question Is this expense an allowable Federal medical expense?
Situation 2: Claiming nursing home fees as a medical expense
Rebecca received the CPP disability benefit and lived in a nursing home for all of 2021. She pays $16,200 per year to the nursing home. The receipt provided by the nursing home is not broken down for meals, accommodation, or attendant care services. Rebecca has been previously approved for the disability tax credit (DTC).
Slips required:
- T4A(P) – Statement of Canada Pension Plan Benefits
Points to remember:
- Since Rebecca qualifies for the disability amount, she has the option to claim the disability amount or the nursing home fees, but not both:
- in this situation, claim the nursing home fees as a Medical expense. In UFile, enter $16,200 under Specified medical expenses (not claimed elsewhere) as Fees for a residential and long-term care centre
Situation 3: Claiming the Canada caregiver amount and the disability amount transferred from a dependant
Rebecca receives the CPP disability benefit and works part-time. Rebecca has previously been approved for the disability tax credit (DTC). She did not live in a nursing home. Rebecca’s son, David Healy, has a physical impairment. David lived with Rebecca in 2021 and was dependent on her for support. David does not have any income and has been approved for the disability tax credit. He does not pay rent to Rebecca and has no other caregivers. Claim David as a dependant and claim all the related credits.
Dependant David Healy (Son)
- SIN: 000 000 000
- DOB: March 8, 2007
Slips required:
- T4 – Statement of Remuneration Paid
- T4A(P) – Statement of Canada Pension Plan Benefits
Points to remember:
- To include David as a dependant on Rebecca’s return, click the + add dependant sub-tab in UFile
- Claim the Infirmity and Disability amounts claim for yourself* (line 31600) for Rebecca
- Rebecca is also eligible to claim the Canada caregiver amount (CCA) because she has an infirm dependant (David) and can claim the amount for an eligible dependant:
- under the Infirmity/disability topic, select Yes in response to the question Does this infirmity provide entitlement to the Canada caregiver amount?
- In David’s return, when completing the section, Infirmity and disability amounts for the dependant*, select Yes in response to the question, Does the dependant’s infirmity provide entitlement to the Canada caregiver amount?:
- the Canada caregiver amount will then automatically be added to line 30500, Canada caregiver amount for infirm children under 18 years of age
- UFile will automatically claim the CWB disability supplement for the dependant
Information slips for Rebecca:
T4 – Statement of Remuneration Paid (987654 Canada Ltd.)
Text version
T4 – Statement of Remuneration Paid
Protected B
Employer’s name: 987654 Canada Ltd.
Employee’s name and address:
Last name: Healy
First name: Rebecca
123 Main Street
City, Province X0X 0X0
Box 12: Social insurance number: 000 000 000
Box 14: Employment income: 15,612.00
Box 18: Employee’s EI premiums: 246.67
Box 22: Income tax deducted: 1,122.00
Box 24: EI insurable earnings: 15,612.00
Box 28: Exempt CPP/QPP is checked
T4A(P) – Statement of Canada Pension Plan Benefits
Text version
T4A(P) – Statement of Canada Pension Plan Benefits
Protected B
Sent by: Service Canada
Healy, Rebecca
123 Main Street
City, Province X0X 0X0
Box 12: Social insurance number: 000 000 000
Box 20: Taxable CPP benefits: 9,801.72
Box 21: Number of months – disability: 12
Box 22: Income tax deducted: 0.00
Box 16: Disability benefit: 9,801.72
- Solution: Persons with disabilities (Claiming the disability tax credit, Claiming nursing home fees as a medical expense and Claiming the Canada caregiver amount and the disability amount transferred from a dependant)
Instructions
This solution was calculated using the 2021 version of UFile CVITP, with Ontario as the province of residence. To validate your results, refer to the federal totals generated on lines 15000, 23600, 26000, and 42000. Calculations may vary depending on the province/territory selected in the Identification section. To view your results, click the Federal summary link found under the Review tab when you have completed the example.
Situation 1: Claiming the disability tax credit
Text version
Situation 1: Claiming the disability tax credit
Rebecca Healy
Total income
10100 Employment income: $15,612.00
11400 CPP or QPP benefits: $9,801.72
15000 Total income: $25,413.72
Net income
23600 Net income: $25,413.72
Taxable income
26000 Taxable income: $25,413.72
Non-refundable tax credits
30000 Basic personal amount: $13,808.00
31200 Employment insurance premiums through employment: $246.67
31260 Canada employment amount: $1,257.00
31285 Home accessibility expenses: $1,000.00
31600 Disability amount (for self): $8,662.00
33099 Medical expenses: $1,000.00
33200 Allowable portion of medical expenses: $237.59
33500 Total: $25,211.26
33800 Total @ 15%: $3,781.69
35000 Non-refundable tax credits: $3,781.69
Refund or balance owing
42900 Basic federal tax: $30.37
40500 Federal foreign tax credit (T2209): $0.00
40600 Federal tax: $30.37
41700 Line 40600 – 41600: $30.37
42000 Net federal tax: $30.37
42800 Provincial or territorial tax: $300.00
43500 Total payable: $330.37
43700 Total income tax deducted: $1,122.00
Payments and credits
45200 Refundable medical expense supplement: $59.40
45300 Canada workers benefit (CWB) (schedule 6): $1,744.54
48200 Total credits: $2,925.94
48400 Refund: $2,595.57
Situation 2: Claiming nursing home fees as a medical expense
Text version
Situation 2: Claiming nursing home fees as a medical expense
Rebecca Healy
Total income
11400 CPP or QPP benefits: $9,801.72
15000 Total income: $9,801.72
Net income
23600 Net income: $9,801.72
Taxable income
26000 Taxable income: $9,801.72
Non-refundable tax credits
30000 Basic personal amount: $13,808.00
33099 Medical expenses: $16,200.00
33200 Allowable portion of medical expenses: $15,905.95
33500 Total: $29,713.95
33800 Total @ 15%: $4,457.09
35000 Non-refundable tax credits: $4,457.09
Refund or balance owing
42900 Basic federal tax: $0.00
40500 Federal foreign tax credit (T2209): $0.00
40600 Federal tax: $0.00
42000 Net federal tax: $0.00
42800 Provincial or territorial tax: $0.00
43500 Total payable: $0.00
Payments and credits
48200 Total credits: $0.00
Situation 3: Claiming the Canada caregiver amount and the disability amount transferred from a dependant
Text version
Situation 3: Claiming the Canada caregiver amount and the disability amount transferred from a dependant
Rebecca Healy
Total income
10100 Employment income: $15,612.00
11400 CPP or QPP benefits: $9,801.72
15000 Total income: $25,413.72
Net income
23600 Net income: $25,413.72
Taxable income
26000 Taxable income: $25,413.72
Non-refundable tax credits
30000 Basic personal amount: $13,808.00
30400 Amount for an eligible dependant: $13,808.00
30500 Canada caregiver amount for infirm children under 18 years of age: $2,295.00
31200 Employment insurance premiums through employment: $246.67
31260 Canada employment amount: $1,257.00
31600 Disability amount (for self): $8,662.00
31800 Disability amount transferred from a dependant: $13,715.00
33500 Total: $53,791.67
33800 Total @ 15%: $8,068.75
35000 Non-refundable tax credits: $8,068.75
Refund or balance owing
42900 Basic federal tax: $0.00
40500 Federal foreign tax credit (T2209): $0.00
40600 Federal tax: $0.00
42000 Net federal tax: $0.00
42800 Provincial or territorial tax: $300.00
43500 Total payable: $300.00
43700 Total income tax deducted: $1,122.00
Payments and credits
45300 Canada workers benefit (CWB) (schedule 6): $3,123.00
48200 Total credits: $4,245.00
48400 Refund: $3,945.00
Page details
- Date modified:
- 2023-06-27