CANADA REVENUE AGENCY

Home Buyers’ Plan (HBP)

Website: www.cra-arc.gc.ca/tx/ndvdls/tpcs/rrsp-reer/hbp-rap/menu-eng.html

Call (800) 959-8281 for additional information or visit the above website.

The Home Buyers’ Plan (HBP) is a program that allows you to withdraw up to $25,000 in a calendar year from your registered retirement savings plans (RRSPs) to buy or build a qualifying home for yourself or for a related person with a disability.

Under the HBP, the home must better fit the needs of the disabled person than his or her current home. You can withdraw funds from your RRSPs under the HBP to buy or build a home, if:

  • you are a person with a disability;
  • you are buying or building a home for a related person with a disability;
  • you are helping a related person with a disability to buy or build a home.

Line 330 – Medical expenses for self, spouse or common-law partner, and your dependent children born in 1997 or later

You can claim on line 330 the total eligible medical expenses you or your spouse or common-law partner paid for:

  • yourself;
  • your spouse or common-law partner; and
  • your or your spouse’s or common-law partner’s children born in 1997 or later.

Medical expenses for other dependents must be claimed on line 331.

Renovation or construction expenses

The amounts paid for changes to give a person access to (or greater mobility or functioning within) their dwelling, when that person has a severe and prolonged mobility impairment or lacks normal physical development.

Costs for renovating or altering an existing dwelling or the incremental costs in building the person’s principal place of residence may be incurred. These costs can be claimed minus any related rebates such as for goods and services tax/harmonized sales tax (GST/HST).

Renovation or construction expenses have to be reasonable and meet the following conditions:

  • they would not typically be expected to increase the value of the dwelling; and
  • they would not normally be incurred by persons who have normal physical development or who do not have a severe and prolonged mobility impairment.

Make sure you get a breakdown of the costs. Costs could include:

  • buying and installing outdoor or indoor ramps if the person cannot use stairs;
  • enlarging halls and doorways to give the person access to the various rooms of his or her dwelling; and
  • lowering kitchen or bathroom cabinets so the person can use them.

While these incurred costs to renovate or alter a dwelling to accommodate the use of a wheelchair may qualify as medical expenses under the conditions described above, these types of expenses related to other types of impairment may also qualify. In all cases, you must keep receipts and any other related documents to support your claim. Also, you must be able to show that the person’s particular circumstances and the expenses incurred meet all of the conditions.

Disability–related modifications (for Business)

Website: www.cra-arc.gc.ca/tx/bsnss/tpcs/slprtnr/bsnssxpnss/dsbltyeng.
html

You can deduct expenses you incur for eligible disability-related modifications made to a building in the year you paid them, instead of adding them to the capital cost of your building.

Eligible disability-related modifications include changes you make to accommodate wheelchairs, such as:

  • installing hand-activated power door openers;
  • installing interior and exterior ramps; and
  • modifying a bathroom, an elevator, or a doorway.

You can also deduct expenses paid to install or get the following disability- related devices and equipment:

  • elevator car-position indicators (such as braille panels and audio indicators);
  • visual fire-alarm indicators;
  • telephone devices to help people that have a hearing impairment; and
  • listening devices for group meetings.

In addition, you may be able to deduct expenses for disability-specific computer software and hardware attachments.

Enter the amount on line 9270 – Other expenses of Form T2125, Statement of Business or Professional Activities.

EMPLOYMENT AND SOCIAL DEVELOPMENT CANADA

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

Enabling Accessibility Fund

The Enabling Accessibility Fund is a federal Grants and Contributions program that supports capital costs of construction and renovations related to improving physical accessibility and safety for people with disabilities in Canadian communities and workplaces.

From installing automated door openers, constructing a universally designed office or retrofitting a washroom with an accessible toilet, grab bars and taps, the Enabling Accessibility Fund works to enable Canadians with disabilities to participate in their community and the economy.

Workplace Accessibility Stream

The Workplace Accessibility Stream of the Enabling Accessibility Fund provides funding to eligible recipients for projects that improve accessibility in workplaces across Canada. Projects may include:

  • renovating, retrofitting or constructing workplaces in which job opportunities for people with disabilities could be created or maintained;
  • retrofitting motor vehicles for work use ; and
  • providing information and communications technologies for work use.s

To be considered eligible for funding, projects must be directly related to maintaining or creating job opportunities for people with disabilities. All projects must also respond to funding priorities identified during calls for proposals, including support from their community.

Community Accessibility Stream

The Community Accessibility Stream of the Enabling Accessibility Fund is designed to provide funding to eligible recipients for projects that improve accessibility in communities across Canada. Projects may include:

  • renovating, retrofitting or constructing community facilities where programs and/or services are offered to people with disabilities;
  • retrofitting motor vehicles used as community-based transportation; and,
  • providing information and communications technologies to make them more accessible for the community.

To be considered eligible for funding, projects must be directly related to removing barriers and increasing accessibility for people with disabilities in Canadian communities. All projects must also meet the specific eligibility criteria identified in the calls for proposals, including support from the community.

Organizations that want to help seniors make a difference in the lives of others and in their communities are eligible to receive federal grants and contributions funding. Projects must be led or inspired by seniors and address one or more of the following five program objectives:

  • promoting volunteerism among seniors and other generations;
  • engaging seniors in the community through the mentoring of others;
  • expanding awareness of elder abuse, including financial abuse;
  • supporting the social participation and inclusion of seniors; and
  • providing capital assistance for new and existing community projects and/or programs for seniors.

Community-Based Projects for Seniors

Website: Visit the website

Community-based projects under the New Horizons for Seniors Program (NHSP) that enable seniors to share their knowledge, skills and experiences with others, and help communities increase their capacity to address local issues, are eligible to receive up to $25,000 per year, per organization.

Projects must address one or more of the program’s five objectives:

  1. promoting volunteerism among seniors and other generations;
  2. engaging seniors in the community through the mentoring of others;
  3. expanding awareness of elder abuse, including financial abuse;
  4. supporting the social participation and inclusion of seniors; and
  5. providing capital assistance for new and existing community projects and/or programs for seniors.
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