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:
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.
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.
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.
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.
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.
The Canadian Human Rights Commission administers the Canadian Human Rights Act. It also ensures compliance with the Employment Equity Act. The Commission operates independently from government when administering these two acts of Parliament.
The Commission protects the core principle of equal opportunity and promotes a vision of an inclusive society free from discrimination by:
- promoting human rights through research and policy development;
- protecting human rights through a fair and effective complaints process;
- representing the public interest to advance human rights for all Canadians; and
- auditing employers under federal jurisdiction for compliance with employment equity.
Looking for a publication
In an effort to reduce paper consumption, all publications are now available online. Please contact the Commission if you require a publication in an alternative format:
Toll Free: 1-888-214-1090
Monday to Friday,
8:00 a.m. to 8:00 p.m. (Eastern Time)
Or request your publication using the online order form.
Accessibility Resource Centre
The Accessibility Resource Centre is established by Employment and Social Development Canada, in collaboration with other federal departments.
Canada Pension Plan Disability Benefit
Canada Pension Plan (CPP) provides disability benefits to people who have made enough contributions to the CPP and who are disabled and cannot work at any job on a regular basis. Benefits may also be available to their dependent children.
To qualify for a disability benefit under the Canada Pension Plan (CPP), a disability must be both “severe” and “prolonged”, and it must prevent you from being able to work at any job on a regular basis.
- Severe means that you have a mental or physical disability that regularly stops you from doing any type of substantially gainful work.
- Prolonged means that your disability is long-term and of indefinite duration or is likely to result in death.
Both the “severe” and “prolonged” criteria must be met simultaneously at the time of application. There is no common definition of “disability” in Canada. Even if you qualify for a disability benefit under other government programs or from private insurers, you may not necessarily qualify for a CPP disability benefit.
Our medical adjudicators will determine, based on your application and supporting documentation, whether your disability is both severe and prolonged.
Vocational Rehabilitation Program
The Disability Vocational Rehabilitation Program is a voluntary program that helps Canada Pension Plan (CPP) disability benefit recipients return to work.
If you are receiving a CPP disability benefit, you may be eligible for vocational counseling, financial support for training, and job-search services.
While you participate in the program, you continue to receive your regular CPP disability benefit, including while you search for a job.
In the past, many people receiving benefits because of a severe and prolonged disability believed that they were permanently out of the work force. Now, new technologies, medical treatments and skills training are making it possible for some people with severe disabilities to re-enter the work force.
You can participate in the Disability Vocational Rehabilitation Program if:
- you are receiving a CPP disability benefit
- you are willing and able to participate in the program
- you are motivated
- you are likely to return to work through the assistance of this program
- your medical condition is stable
The Disability Vocational Rehabilitation Program can include, but is not limited to, any number of the following services:
- Employment counseling and guidance – You will receive one-on-one guidance to identify your needs, assess your education and current job skills, discuss your work goals and find out about the current job market in your area. With help from a vocational rehabilitation specialist, you will learn about the skills that employers are looking for, or look at opportunities for self-employment.
- Planning your return to work – A vocational rehabilitation specialist will work with you to develop an individualized return-to-work rehabilitation plan in consultation with your treating physician. You, Service Canada, your doctor and your vocational rehabilitation specialist must all sign this plan, which will be your contract with the CPP.
- Improving your skills/retraining – If you need to improve your skills, upgrade your education or retrain to secure a job, the CPP may cover the costs.
- Developing job-search skills – After you complete your work-related rehabilitation, your vocational rehabilitation specialist will help you find work. For example, with your specialist’s help, you can:
- find out where the jobs are o prepare a résumé
- join a job-finding club to practise your interview skills
- develop strategies to get interviews or identify organizations that might hire you.
Canada Student Grant for Services and Equipment for Students with Permanent Disabilities
Visit the website
If you need education-related services or equipment, you may be eligible for the Canada Student Grant for Services and Equipment for Students with Permanent Disabilities.
You are eligible if you apply and:
- qualify for full-time or part-time student aid
- are enrolled in a qualified program at a designated school
- meet the definition for students with permanent disabilities
- includ with your application as proof of your disability:
- a medical certificate
- a psycho-educational assessment; or
- documents that show you have received federal or provincial permanent disability assistance
- send written confirmation from a qualified person, that you need education-related services or equipment
- send written confirmation of the exact cost of the equipment and services
How much you could receive
You could receive up to $20,000 each school year of your studies, as long as you still qualify. The school year runs from August 1 of the current year to July 31 of the next year.
To apply for the Canada Student Grant for students with permanent disabilities and/or the Canada Student Grant for services and equipment for students with permanent disabilities, please contact your province or territory.
Online at New Brunswick Members of Parliament
or contact PCD at (800) 442-4412.
Click here to visit the website
Telephone: (800) 622-6232
TTY: (800) 926-9105
Service Canada is your one-stop, easy-to-access source of information on all Government of Canada programs and services, including many designed specifically to assist persons with disabilities.
Service Canada has offices in:
- St. Stephen
- Grand Falls
- Saint John