What can persons with disabilities claim as a deduction or credit?

If you are a person with a disability or you support someone with a disability, you may be able to claim on your income tax and benefit return the deductions and tax credits listed below.

• Line 214 – Child care expenses
• Line 215 – Disability supports deduction
• Line 303 – Spouse or common-law partner amount
• Line 305 – Amount for an eligible dependant
• Line 306 – Amount for infirm dependants age 18 or older
• Line 315 – Caregiver amount
• Line 316 – Disability amount for self
• Line 318 – Disability amount transferred from a dependant
• Line 323 – Your tuition, education, and textbook amounts
• Line 324 – Tuition, education, and textbook amounts transferred from a child
• Line 326 – Amounts transferred from your spouse or common-law partner
• Lines 330 and 331 – Eligible medical expenses you can claim on your return
• Lines 458 and 459 – Children's fitness tax credit
• Line 367 – Family caregiver amount for children under 18 years of age
• Line 398 – Home accessibility tax credit
• Line 369 – Home buyers' amount
• Line 370 – Children's arts amount
• Line 452 – Refundable medical expense supplement
• Line 453 – Working income tax benefit (WITB)

Date modified:

2017-01-03