Tax credits and deductions for persons with disabilities
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Tax credits and deductions for persons with disabilities
Video series: Tax measures for persons with disabilities
Segment 1: Introduction
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Tax credits and deductions are available for persons with disabilities, their supporting family members, and their caregivers.
I want information on:
- Disability tax credit
- Medical expenses
- Disability supports deduction
- Child disability benefit
- Registered disability savings plan
Find out how you can benefit
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 Guy – 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 needs kidney dialysis. Adam heard about the disability tax credit (DTC) from his doctor.
Adam applied for the DTC. Thanks to the information that the medical practitioner provided on the DTC application form, he is now eligible for the tax credit because he needs life-sustaining therapy 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.
Since 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. Thanks to the information that the medical practitioner provided on the DTC application form, Nicolas is now eligible for the tax credit because he cannot monitor and adjust his insulin dosage.
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 that Christie began to slow down. She needed to take time to recover after every walk. Cheryl also noticed that 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). Thanks to the information that the medical practitioner provided on the DTC application form, she is now eligible for the tax credit because she qualifies under the category of cumulative effect of significant restrictions.
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. Gradually her condition began to worsen.
Evelyne applied for the disability tax credit (DTC) for her mother. Thanks to the information that the medical practitioner provided on the DTC application form, Joan is now eligible for the tax credit as she now 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). Thanks to the information that the medical practitioner provided 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 also 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). Thanks to the information that the medical practitioner provided 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.
Kevin applied for the disability tax credit (DTC). Thanks to the information that the medical practitioner provided 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 Guy

Five years ago, Guy had his larynx removed.
Recently, Guy heard about the disability tax credit (DTC) and applied for it. Thanks to the information that the medical practitioner provided on the DTC application form, he is now eligible for the tax credit because he can no longer speak.
Although Guy has just been informed of his eligibility to the DTC, he may be able to claim the credit for the last five years.
Since Guy 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 to undergo surgery, which left her with a colostomy that has led to complications.
Lali applied for the disability tax credit (DTC). Thanks to the information that the medical practitioner provided 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). Thanks to the information that the medical practitioner provided 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 six years as her impairment started six 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). Thanks to the information that their medical practitioner provided 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). Thanks to the information that the medical practitioner provided 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 form, which takes approximately 10 to 15 minutes.
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
- Community Volunteer Income Tax Program
- Authorize or cancel a representative
- Services for persons with disabilities
- Persons with Disabilities Online
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- Date modified:
- 2016-05-31