CANADA REVENUE AGENCY

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 2015
    • did not claim them in 2014.

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.

CANADIAN HUMAN RIGHTS COMMISSION

Website: www.chrc-ccdp.ca

344 Slater Street, 8th Floor
Ottawa, ON K1A 1E1
Find this location on Google Maps
Toll-free: (888) 214-1090
TTY: (888) 643-3304
Fax: (613) 996-9661
E-mail: [email protected]

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:

Telephone:
Toll Free: 1-888-214-1090
TTY: 1-888-643-3304

Hours of operation:
Monday to Friday,
8:00 a.m. to 8:00 p.m. (Eastern Time)

Or request your publication using the online order form.

CANADIAN TRANSPORTATION AGENCY

Website 

Atlantic Region
Enforcement Officer
Canadian Transportation Agency
109 – 1045 Main Street
Moncton, NB E1C 1H1
Telephone: (506) 851-6950
Fax: (506) 953-1972
Email: [email protected]

National
Accessible Transportation Directorate
Canadian Transportation Agency
Ottawa, ON K1A 0N9
Toll Free: (888) 222-2592
TTY: (800) 669-5575
Fax: (819) 9973-6727
E-mail: [email protected]

Mandate, tools and values

The Canadian Transportation Agency (CTA) is an independent, quasi-judicial tribunal and regulator that has, with respect to all matters necessary for the exercise of its jurisdiction, all the powers of a superior court.

We oversee the very large and complex Canadian transportation system, which is essential to the economic and social well-being of Canadians.

Our decision-makers are regular Members appointed by the Governor-in-Council (GIC) and temporary Members appointed by the Minister of Transport from a GIC-approved roster. Members’ key functions include making adjudicative rulings, regulations, and regulatory determinations, as well as designating CTA staff to exercise the role of enforcement officers.

Our three mandates

  • We help ensure that the national transportation system runs efficiently and smoothly in the interests of all Canadians: those who work and invest in it; the producers, shippers, travelers and businesses who rely on it; and the communities where it operates.
  • We protect the human right of persons with disabilities to an accessible transportation network.
  • We provide consumer protection for air passengers.

Accessibility Services:

The Agency helps ensure that any undue obstacles to the mobility of persons with disabilities are removed from federal transportation services and facilities:

  • air carriers operating within, to, or from Canada;
  • rail, ferry and bus carriers that operate between provinces or territories or between Canada and the United States;
  • airports, rail stations and ferry terminals located in Canada; and
  • services that are integral to the transportation services provided by a carrier or terminal located in Canada.

EMPLOYMENT AND SOCIAL DEVELOPMENT CANADA

Website: www.esdc.gc.ca/eng/disability/arc//index.shtml

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

Website: www.esdc.gc.ca/en/cpp/disability/index.page

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

Website: www.esdc.gc.ca/en/cpp/disability/rehab.page

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.

FINANCIAL SERVICES FOR STUDENTS WITH DISABILITIES

Canada Student Grant for Services and Equipment for Students with Permanent Disabilities
Visit the website

If you require exceptional education-related services or equipment, you may be eligible to receive the Canada Student Grant for Services and Equipment for Students with Permanent Disabilities.

The assistance provided under this grant is determined apart from your assessed need.

You are eligible if you:

  • apply and qualify for full-time or part-time student financial assistance (have at least a $1 of assessed need);
  • are in a full-time or part-time program at a designated post-secondary institution;
  • meet the criteria for students with permanent disabilities;
  • include one of the following with your loan application as proof of your permanent disability (unless already provided for a Canada Student Grant for Students with Permanent Disabilities):
    • a medical certificate,
    • a psycho-educational assessment, or
    • documents that prove you have received federal or provincial permanent disability assistance;
  • provide written confirmation that you are in need of exceptional education- related services or equipment from a person qualified to determine such need; and
  • provide written confirmation of the exact cost of the equipment and services.

You could receive up to $8,000 each school year (August 1 to July 31) for each year of studies (including undergraduate and graduate levels) as long as you still qualify.

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’s student financial assistance office.

Canada Student Grant for Students with Permanent Disabilities
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The Canada Student Grant for Students with Permanent Disabilities is available for each year of your studies as long as you still qualify.

Note: This Grant is not available to students from the Northwest Territories, Nunavut and Quebec as these provinces and territories operate their own student financial assistance programs.

You are eligible if you:

  • apply and qualify for full-time or part-time student financial assistance (have at least a $1 of assessed financial need)
  • are enrolled in a full-time or part-time program at a designated post-secondary institution.
  • meet the criteria for students with permanent disabilities; and
  • include one of the following with your loan application as proof of your disability:
    • a medical certificate,
    • a psycho-educational assessment, or
    • documents that prove you have received federal or provincial permanent disability assistance.

You could receive $2,000 each school year (August 1 to July 31) of your studies (including undergraduate and graduate levels).

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’s student financial assistance office.

Severe Permanent Disability Benefit
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If you have a severe permanent disability that prevents you from participating in post-secondary studies and the labour force for the rest of your life, you may be able to have your student loans cancelled through the Severe Permanent Disability Benefit.
Enrollment is not automatic – you must apply for the Severe Permanent Disability Benefit. Under this benefit, you would not be eligible to receive any additional Canada Student Loans or Canada Student Grants.
Note: The Repayment Assistance Plan for Borrowers with a Permanent Disability is also available to Student Loan borrowers who have a permanent disability.

According to the Canada Student Financial Assistance Regulations, a “severe permanent disability” means a functional limitation caused by a physical or mental impairment that:

  • prevents a borrower from performing the daily activities necessary to participate in studies at a post-secondary school level and in the labour force; and
  • is expected to remain with the person for their expected life.

Contact the National Student Loans Service Centre (NSLSC) at 1-888-815-4514 and request to have your call forwarded to the Canada Student Loans Program (CSLP) to find out if you are eligible to apply for this benefit. TTY service is available (819-994-1218 or toll-free 1-866-667-8554).

You may be eligible for the Severe Permanent Disability Benefit if:

  • you are a Canadian citizen or permanent resident (for Ontario student loans to be considered for the Severe Permanent Disability Benefit, you must reside in Canada);
  • you have a severe permanent disability that prevents you from working and participating in post-secondary school studies on a full- or part-time basis; and
  • your severe permanent disability is expected to prevent you from performing these activities for the rest of your life.

If you are acting on behalf of an applicant, you must provide proof of authorization to represent that person (e.g. power of attorney, trustee or guardian appointment). If you have Canada Student Loans and student loans from Alberta, British Columbia, Ontario, New Brunswick, Newfoundland and Labrador, Nova Scotia or Saskatchewan, you only need to fill out one application to have both your Canada Student Loans and provincial loans assessed for cancellation. If you have student loans from another province or territory, contact the student financial assistance office for that province or territory to find out about their repayment assistance programs.

Note: The CSLP does not reimburse any fee that may be charged to you by your physician or nurse practitioner to complete the Medical Report form.

To apply:

  • Call the National Student Loans Service Centre (NSLSC) to find out if you might be eligible for this benefit and to request an application. TTY service is available.
  • Complete and sign the application. (Note: Section 3 of the application must be completed by a physician or nurse practitioner).
  • Submit it to the Canada Student Loans Program with any supporting documentation by mail to:
    Canada Student Loans Program P.O. Box 2090, Station D Ottawa ON K1P 6C6

Note: Your licensed physician or nurse practitioner may mail the original completed and signed Medical Report along with any supporting documentation to the CSLP on your behalf.

If you have any questions while completing the application form NSLSC (see link below), and request to have your call forwarded to the CSLP. TTY service is available.

If you require a large print version of this form, please contact the NSLSC (see link below).

NSLSC Contact Information

Support for Not-for-Profit Organizations

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Through over 161,000 charitable and not-for-profit organizations, the not-for-profit sector provides services to children, families, seniors, individuals and communities across Canada, including health, education, recreation, housing and economic development.

The Government of Canada recognizes the importance of the sector as a key partner in building a stronger Canada, and supports the sector through:

  • partnering with the not-for-profit sector;
  • streamlining funding practices; and
  • developing knowledge on the not-for-profit sector.

Funding for Organizations
Through the Social Development Partnerships Program, not-for-profit organizations may be eligible to receive funding for projects concerned with advancing social development and inclusion of people with disabilities, children and their families, and other vulnerable or excluded populations.

Funding for children and families projects
Through the Social Development Partnerships Program (SDPP), funding is provided to eligible not-for-profit organizations for projects that help to improve the lives of children and families.

Funding for disability programs
The Disability Component of the Social Development Partnerships Program (SDPP-D) supports projects intended to improve the participation and integration of people with disabilities in all aspects of Canadian society. More specifically, the Program supports not-for-profit organizations across Canada in tackling barriers faced by people with disabilities with respect to social inclusion.

The objectives of the SDPP-D are to:

  • support the development and utilization of effective approaches to address social issues and challenges;
  • develop, exchange and apply knowledge, tools and resources that address the social needs of individuals, families and communities;
  • foster partnerships and networks to address existing and emerging social issues;
  • recognize and support the ability of not-for-profit organizations to identify and address social development priorities; and
  • recognize and promote community engagement initiatives (e.g. volunteerism, corporate social responsibility, innovation by not-for-profit organizations, partnerships, coalitions).

NEW BRUNSWICK MEMBERS OF PARLIAMENT

Online at New Brunswick Members of Parliament

or contact PCD at (800) 442-4412.

SERVICE CANADA

Click here to visit the website
Website: www.servicecanada.gc.ca
www.canada.ca/en/services/benefits/disability.html

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:

  • Bathurst
  • Fredericton
  • Sackville
  • St. Stephen
  • Campbellton
  • Grand Falls
  • Saint John
  • Sussex
  • Caraquet
  • Miramichi
  • Saint-Quentin
  • Tracadie
  • Dalhousie
  • Moncton
  • Shediac
  • Woodstock
  • Edmundston
  • Richibucto
  • Shippagan
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