Section 64

Paragraph 64(a)

Administrative Policy

S1-F1-C3 - Disability Supports Deduction

Taxpayers claiming a deduction under section 64 should complete prescribed Form T929, The Disability Supports Deduction for each year in which such a deduction is claimed. The receipts and Form T929 do not need to be filed with the taxpayer's return but should be retained by the taxpayer so that they can be provided to the Minister if requested.