Website: www.cra-arc.gc.ca/disability
Telephone inquiries for Individuals and families enquiries:
TIPS (Tax Information Phone Service): (800) 267-6999
Telerefund: (800) 959-1956
Individual income tax and trust enquiries: (800) 959-8281
Universal child care benefit, Canada child tax benefit: (800) 387-1193
GST/HST credit for individuals: (800) 959-1953
For enquiries from persons who are deaf or hard of hearing, or who have a speech impairment:
(800) 665-0354
Tax credits and deductions for persons with disabilities
Tax credits and deductions are available for persons with disabilities, their supporting family members, and their caregivers.
- Disability tax credit
The disability tax credit (DTC) is a non-refundable tax credit that helps persons with disabilities or their supporting persons reduce the amount of income tax they may have to pay. An individual may claim the disability amount once they are eligible for the DTC. This amount includes a supplement for persons under 18 years of age at the end of the year.The purpose of the DTC is to provide for greater tax equity by allowing some
relief for disability costs, since these are unavoidable additional expenses that other taxpayers don’t have to face.Being eligible for the DTC can open the door to other federal, provincial, or territorial programs such as the registered disability savings plan, the working income tax benefit, and the child disability benefit. - Medical expenses
You can claim only eligible medical expenses on your return if you, or your spouse or common-law partner:- paid for the medical expenses in any 12-month period ending in 2020
- did not claim them in 2019.
Generally, you can claim all amounts paid, even if they were not paid in Canada. For all expenses, you can only claim the part of the expense that you or someone else have not been and will not be reimbursed for. However, the expense can be claimed if the reimbursement is included in your or someone else’s income (such as a benefit shown on a T4, Statement of Remuneration Paid, slip) and the reimbursement was not deducted anywhere else on the income tax and benefit return.
- Disability supports deduction
Individuals who have an impairment in physical or mental functions and have paid for certain medical expenses can claim the disability supports deduction under certain conditions.If you have an impairment in physical or mental functions, you can claim a disability supports deduction if you paid expenses that no one has claimed as medical expenses, and you paid them so that you could:- be employed or carry on a business (either alone or as an active partner);
- do research or similar work for which you received a grant; or
- attend a designated educational institution or a secondary school where you were enrolled in an educational program.
- Child disability benefit
The child disability benefit (CDB) is a tax-free benefit for families who care for a child under age 18 who is eligible for the disability tax credit.A child is eligible for the disability tax credit when a medical practitioner certifies, on Form T2201, Disability Tax Credit Certificate, that the child has a severe and prolonged impairment in physical or mental functions, and the Canada Revenue Agency (CRA) approves the form.The CDB is paid monthly to the Canada child benefit (CCB) eligible individuals and also as a supplement to the children’s special allowances (CSA).
- Registered disability savings plan
A registered disability savings plan (RDSP) is a savings plan that is intended to help parents and others save for the long term financial security of a person who is eligible for the disability tax credit (DTC).Contributions to an RDSP are not tax deductible and can be made until the end of the year in which the beneficiary turns 59. Contributions that are withdrawn are not included in income for the beneficiary when they are paid out of an RDSP. However, the Canada disability savings grant (grant), the Canada disability savings bond (bond), investment income earned in the plan, and rollover amounts are included in the beneficiary’s income for tax purposes when they are paid out of the RDSP.
GST/HST information
Some of the goods and services used by persons with disabilities are exempt supplies or zero-rated supplies for purposes of the goods and services tax/harmonized sales tax (GST/HST). This means you do not pay GST/HST on these goods and services.
If you paid GST/HST in error, you can ask the supplier for a refund or credit instead of applying for a rebate from the Canada Revenue Agency (CRA).
If the supplier gives you a refund or credit, you cannot get a rebate from the CRA. If you cannot get a refund or credit from the supplier (for example, if the supplier refuses to refund the amount or goes out of business), you can apply to the CRA for a rebate by completing Form GST189, General Application for Rebate of GST/HST.
For more information, call 1-800-959-5525. For the status of your rebate claim, call 1-800-565-9353.
Health care services
You do not have to pay GST/HST for certain health care services. For example, you do not have to pay GST/HST on physiotherapy services provided to you by a licensed or certified practitioner.
Home care services
You do not have to pay GST/HST for home care services provided in your place of residence if they are publicly subsidized or funded. These services such as cleaning, laundering, meal preparation, and child care are to help maintain your home because of your age, infirmity, or disability.
Also, you do not have to pay GST/HST for personal care services (such as assisting with bathing, feeding, dressing and taking medication) provided to you in your place of residence after March 21, 2013, if these services are publicly subsidized or funded.
If you receive exempt home care services, any additional home care services you receive will also be exempt.
Care and supervision services
You do not have to pay GST/HST for services of providing care and supervision to a person with a limited capacity for self-supervision and self-care because of an impairment in physical or mental functions.
This exemption applies to services, such as daytime care when the primary caregiver is absent, provided mainly in the supplier’s establishment.
Also, you do not have to pay GST/HST for services of providing care, supervision, and a place of residence to a person with a disability in an establishment operated by the supplier for the purpose of providing such services, for example, care in a group home.
Home-delivered meals
A public sector body such as a charity, non-profit organization, or government, may operate a program to provide prepared meals to seniors or persons with disabilities in their home. You do not have to pay GST/HST when you get food and beverages under these programs.
Recreational programs
You do not have to pay GST/HST for recreational programs offered by a public-sector body that are primarily for persons with disabilities. Recreational programs may include board and lodging at recreational camps or similar places, as well as recreational services, including those provided on an ongoing basis at a community centre.
Design services
You do not have to pay GST/HST for services to specially design a training plan to help a person with a disability to cope with their disorder or disability.
Hospital parking for patients and visitors
You may not have to pay GST/HST for parking provided by public hospitals. The parking has to be intended for patients and visitors.
Medical devices and supplies
You do not have to pay GST/HST on certain medical devices and supplies (because they are taxable at 0%).
For more information, call 1-800-959-5525. For the status of your rebate claim, call 1-800-565-9353.
Specially equipped motor vehicles
If you buy from a dealer a new or used qualifying motor vehicle that is already equipped with either auxiliary driving controls to enable a person with a disability to operate the vehicle, or with a device designed to allow a wheelchair to be placed in the vehicle without having to collapse the wheelchair, GST/HST applies to the purchase price of the vehicle.
Generally, you can get a rebate for the GST/HST paid on the part of the purchase price that relates to modifying the qualifying vehicle and installing these devices, either from the supplier or by sending us a completed Form GST518, GST/HST Specially Equipped Motor Vehicle Rebate Application.
The rebate is also available if you paid GST/HST on modifications that were made to specially equip your vehicle outside of Canada.
Excise gasoline tax refund
If you have a permanent mobility impairment, and cannot safely use public transportation, as certified by a qualified medical practitioner, you can apply for a refund of part of the federal excise tax on the gasoline you buy.
How the program works
You must fall into one of these three categories:
- Registered Canadian amateur athletic association
- Registered charity
- Individual with a permanent mobility impairment
The program allows you to claim a refund for part of the excise tax paid on gasoline at the rate of $0.015 per litre or $0.0015 per kilometre for allowances paid to employees for the operating expenses related to vehicles used for business purposes. To qualify for a refund, the gasoline you buy must be for your use and not for resale.
Diesel fuel, heating fuel, propane, gasoline purchased in a foreign country and aviation fuel do not qualify for an excise tax refund. Also, gasoline you buy for personal use does not qualify for a refund unless you are an individual with a permanent mobility impairment.