Disability-Related Information 2023

RC4064(E) Rev. 23

The CRA's publications and personalized correspondence are available in braille, large print, e-text, and MP3. For more information, go to Order alternate formats for persons with disabilities or call 1-800-959-8281.

La version française de ce guide est intitulée Renseignements relatifs aux personnes handicapées.

Find out if this guide is for you

This guide is for persons with disabilities and their supporting persons. It gives information on:

• the criteria for the disability tax credit and how to apply
• related tax credits you could claim on the income tax and benefit return
• other disability-related information

This guide uses plain language to explain most common tax situations. It is provided for information only and does not replace the law.

Services for persons with disabilities

Help for persons who have a hearing or speech impairment

If you use a teletypewriter (TTY), call 1-800-665-0354.

If you use an operator-assisted relay service, you can call the Canada Revenue Agency's (CRA) regular telephone numbers during business hours. You do not need to authorize the relay service operator to communicate with the CRA.

If you need a sign language interpreter and you give the CRA notice, they can have a sign language interpreter at an interview or meeting.

Help for persons who are blind or partially sighted

If you have difficulty filling out a regular print forms and returns, you can file them in braille or in large print. To get your publications in the format you want, go to Order alternate formats for persons with disabilities or call 1-800-959-8281.

Community Volunteer Income Tax Program

If you have a modest income and a simple tax situation, community volunteers may be able to prepare your tax return for you. For more information, go to Free tax clinics.

Non-refundable tax credits

Non-refundable tax credits are amounts that reduce the income tax you may have to pay.

Disability tax credit

The disability tax credit (DTC) is a non-refundable tax credit that helps persons with disabilities or their supporting family members reduce the amount of income tax they may have to pay.

A person with a severe and prolonged impairment in physical or mental functions may be eligible for the DTC. Once an individual is eligible for the DTC, the disability amount can be claimed on their tax return(s) for the applicable year(s).

Being eligible for the DTC can allow you to claim certain deductions, credits, and benefits, which are mentioned in this guide.

How to apply

To apply for the DTC, you must submit a filled out Form T2201, Disability Tax Credit Certificate, to the CRA. See instructions on filling out Form T2201.

Form T2201 is divided into two parts. Part A is for you to fill out, and Part B is for your medical practitioner to fill out. For the purposes of the DTC, medical practitioners are:

• audiologists
• medical doctors
• nurse practitioners
• occupational therapists
• optometrists
• physiotherapists
• psychologists
• speech-language pathologists

Medical practitioners can use the new DTC digital application to fill out Part B of Form T2201.

In order to make an eligibility determination, the CRA uses the details that your medical practitioner provides about your impairment.

Eligibility guidelines

An individual may be eligible for the DTC if they have an impairment in physical or mental functions that is severe and prolonged, resulting in a marked restriction. In all cases, the effects of the impairment must meet specific criteria under one of the following categories:

• vision
• speaking
• hearing
• walking
• eliminating (bowel and bladder functions)
• feeding
• dressing
• mental functions necessary for everyday life
• cumulative effect of significant limitations
• life-sustaining therapy

Eligibility under vision is based on whether an individual is considered blind, that is, even with the use of corrective lenses or medication, both eyes meet at least one of the following criteria:

• visual acuity of 20/200 (or worse)
• greatest diameter of the field of vision is 20 degrees or less.

A marked restriction means that, even with appropriate therapy, devices, and medication, the individual is unable or takes an inordinate amount of time to perform activities or functions in one of the listed categories, and this is the case all or substantially all of the time. These criteria do not apply to vision, the cumulative effect of significant limitations, and life-sustaining therapy, given that they each have specific conditions that must be met.

An inordinate amount of time is a clinical judgment made by a medical practitioner if they observe a recognizable difference in the time it takes an individual to perform an activity or function in the listed categories, even with therapy and the use of appropriate devices and medication. Generally, that difference must be at least three times longer than is required by persons of similar age who do not have an impairment in the particular category.

An individual’s limitations are generally considered to exist all or substantially all of the time if the individual’s impairment limits their ability to perform activities of functions in a category at least 90% of the time. If they are not limited at least 90% of the time, the individual may not meet the eligibility criteria.

An impairment is prolonged if it has lasted for a continuous period of at least 12 months or it is expected to last for a continuous period of at least 12 months.

If an impairment is severe and prolonged but does not cause the individual to be blind or to otherwise have a marked restriction, the individual may still qualify under the cumulative effect of significant limitations or life-sustaining therapy, as defined below.

To be eligible under the cumulative effect of significant limitations category, an individual must have limitations in two or more categories (excluding life-sustaining therapy) that:

• exist together all or substantially all of the time (generally interpreted as 90% or more)
• have a combined impact that is:
  • equivalent to being unable, or taking an inordinate amount of time, in one single category
  • present all or substantially all of the time (generally interpreted as 90% or more), even with appropriate therapy,  devices, and medication

Another category for the DTC eligibility is life-sustaining therapy, which must meet the following criteria:

• The therapy supports a vital function.
• The therapy is needed at least two times per week.
• The therapy is needed for an average of at least 14 hours per week.

Only time dedicated to the therapy – that is, time taken away from normal, everyday activities for the purposes of the therapy – is counted in these 14 hours. It includes the time you need to set up a portable device.

If your therapy requires a regular dosage of medication that needs to be adjusted daily, the time spent on activities directly related to determining the dosage and administering the medication can be counted in the 14 hours per week requirement. For example:

• checking blood glucose levels
• preparing and administering the insulin
• calibrating necessary equipment
• testing ketones
• keeping a log book of blood glucose levels
• counting carbohydrates to determine the dose of insulin to be administered

In the case of therapy that requires the daily consumption of a medical food or medical formula to limit intake of a particular compound to levels required for the proper development or functioning of the body, therapy also includes the time spent on activities that are directly related to the determination of the amount of the compound that can be safely consumed.

If a child cannot do the activities related to the therapy because of their age, the time spent by another person to do and supervise these activities can be counted in the 14 hours per week requirement. For example, supervision for a child includes:

• having to wake the child at night to perform tests
• monitoring the child to determine if more testing is needed (during or after physical activity)
• performing other supervisory activities that can reasonably be considered necessary to adjust the dosage of medication

However, some activities do not count in the 14 hours per week requirement, such as:

• the time a portable or implanted device takes to deliver the therapy (such as an insulin pump, a CPAP machine, or a pacemaker)
• exercising
• activities related to managing dietary restrictions or regimes other than those directly related to the determination of the dosage of medication or the amount of a particular compound that can be safely consumed
• travel time to receive the therapy
• going to medical appointments (other than appointments where the therapy is received or the daily dosage of medication, or medical food or formula is determined)
• obtaining medication
• recuperation after therapy (except when medically required)

The table below shows the type of medical practitioners who can certify each category and gives examples to help you understand what situations may be eligible.

*People with type 1 diabetes are deemed to meet the eligibility criteria under life-sustaining therapy.

How eligibility is determined

Your medical practitioner provides the CRA with your medical information but does not determine your eligibility for the DTC. Eligibility for the DTC is not based solely on the medical condition, but rather is based on the effects of the impairment.

Eligibility is not impacted by the receipt of other federal or provincial benefits. If you receive Canada Pension Plan or Quebec Pension Plan disability benefits, workers’ compensation benefits, or other types of disability or insurance benefits, it does not necessarily mean you are eligible for the DTC. These programs have other purposes and different criteria, such as an individual’s inability to work.

You can fill out the self-assessment questionnaire to find out if you may be eligible. This questionnaire does not replace Form T2201, Disability Tax Credit Certificate.

Fill out Form T2201

To apply for the DTC, you have to submit a fully completed Form T2201, Disability Tax Credit Certificate. This form has two parts. Part A is for the individual applying for the DTC, and Part B is for their medical practitioner to complete and certify that the individual has a severe and prolonged impairment in physical or mental functions.

Part A of Form T2201 can be completed using the digital form, by phone, or by paper form. Only choose one method to apply.

To help you apply, see the instructions below. For more information on the digital application process, go to Disability tax credit – How to apply.

Fill out Part A of Form T2201

Fill out and sign the sections of Part A that apply to you.

1) Information about the person with the disability

Enter the information about the person with the disability.

2) Tell us about the person intending to claim the disability amount

This section only needs to be completed if someone other than the person with the disability is intending to claim the disability amount on their taxes.

If you are a supporting family member and want to transfer the disability amount from your spouse or common-law partner, or dependant, fill out the section about the supporting family member.

As a supporting family member you may be able to transfer the disability amount that the person with the disability may not need to reduce their tax. To transfer all or part of the disability amount, you must provide some or all of the basic necessities of life (such as food, shelter, and clothing) for the person with the disability on a regular and consistent basis, and the person has to actually rely on your contributions. To that effect, you must be able to show that the income (or income support) received by the person with the disability is insufficient to fully meet their basic needs. For more information, go to Transfer to a supporting individual in the Income Tax Folio S1-F1-C2, Disability Tax Credit.

If a supporting family member other than the one whose name appears on Part A is also claiming a portion of the disability amount, they can attach and sign a separate sheet of paper with their name, SIN, and information about the support they provide to the person with the disability. Alternatively, they can wait until the CRA acknowledges the receipt of Form T2201, then submit a letter to the CRA to claim a transfer of a portion of the disability amount. The letter must include their name, SIN, and information about the support they provide to the person with the disability, along with the unique identifier on the CRA acknowledgement letter.

3) Previous tax return adjustments

This section applies only to the person with the disability identified in section 1 or, if they are under 18, to their parent or legal guardian.

This section allows you to specify whether you would like the CRA to adjust your tax returns to reflect the disability amount if eligibility is approved. After the application is approved, the CRA will automatically adjust your tax returns for all applicable years. The CRA will include the federal and provincial disability amounts for all years that apply (except for residents of Quebec who have to file a separate provincial return).

You can send Form T1-ADJ, T1 Adjustment Request, if you need us to adjust a tax year for one of the following reasons:

• You are claiming the disability amount for a dependant 18 or older.
• You are claiming the disability amount for your spouse or common law partner.
• The disability amount needs to be divided between two or more supporting persons.
• You need any other change that is not mentioned above.

You may also send a letter with the details of your request. Forms and letters can be sent with Form T2201 at the time of application or separately to your tax centre. If another individual representing you, you must authorize them by going to Representative authorization.

4) Individual’s authorization

The person with the disability or their legal representative must sign this section.

Before you sign, make sure that all information provided in Part A of Form T2201 is correct and complete.

This signature authorizes the CRA to contact your medical practitioner if additional information is required to make an eligibility determination. It also authorizes the CRA to adjust your tax returns, as applicable, if you selected that option in section 3.

Submit your completed Form T2201

Submit Form T2201 to your tax centre. The form must be sent in its entirety. Your Form T2201 can be submitted in two ways:

• through the ‘Submit documents’ feature in My Account
• by mail to your nearest tax centre (see the table below)

You can send the form at any time during the year. Keep a copy for your records.

What happens after Form T2201 is sent

All applications are reviewed before the CRA allows or denies the credit. The decision is based on the information given by the medical practitioner. If more information is needed, the CRA may contact you or the medical practitioner.

If the CRA asks you to send supporting documents or receipts, you may do so by using My Account. You will receive a letter containing a reference number and instructions on how to proceed.

After a decision is made, the CRA will mail you a notice of determination.

You are responsible for any fees that the medical practitioner charges to fill out the form. You may be able to claim these fees as medical expenses on line 33099 or line 33199 of your tax return (Step 5 – Federal tax). For more information on medical expenses you can claim, see Guide RC4065, Medical Expenses.

The application is approved

The notice of determination will show which year(s) you are eligible for the DTC. The notice of determination may also include information about other programs that depend on eligibility for the DTC. You do not need to send a new Form T2201 each year, unless the CRA asks for one.

You can view your DTC information in My Account.

You must tell the CRA if your medical condition improves and you no longer meet the criteria for the DTC.

The application is denied

The notice of determination will explain why the application was denied. Check your copy of Form T2201 against the reason(s) given. The CRA's decision is based on the information given by the medical practitioner.

If you disagree with the decision, you can write to your tax centre and ask them to review your application. You must include any relevant medical information that you have not already sent, such as medical reports or a letter from a medical practitioner who is familiar with your situation. This information should describe how the impairment affects the activities of daily living.

You can also formally object to the CRA's decision. The time limit for filing an objection is no later than 90 days after the notice of determination is mailed to you. For more information, see Brochure P148, Resolving your dispute: Objection and appeal rights under the Income Tax Act.

How to claim the disability amount

Disability amount for self (line 31600) 

If you are eligible for the DTC, you can claim the disability amount on your return.

If you were 18 years of age or older at the end of 2023, claim the federal disability amount of $9,428 on line 31600 of your tax return (Step 5 – Federal tax).

If you or anyone else paid for attendant care, or care in a facility, special rules may apply. For more information, go to Lines 33099 and 33199 – Eligible medical expenses you can claim on your tax return or see Guide RC4065, Medical Expenses.

Supplement for persons under 18 – If you qualify for the disability amount and were under 18 years of age at the end of the year, you can claim up to an additional $5,500. This supplement may be reduced if, in 2023, one of the following situations applies:

• Someone claimed child care expenses for you on line 21400 of their tax return or attendant care expenses for you on line 33099 or line 33199 of their tax return.
• You claimed attendant care expenses on line 21500 of your tax return or on line 33099 of your tax return.

To calculate this supplement, use the Federal worksheet.

Disability amount transferred from a dependant (line 31800)

You may be able to claim all or part of your dependant’s (other than your spouse’s or common-law partner’s) disability amount if your dependant meets all of the following criteria:

• is eligible for the DTC
• was resident in Canada at any time in 2023
• was dependent on you for all or some of the basic necessities of life (such as food, shelter, and clothing)

In addition, one of the following situations has to apply:

• You claimed an amount on line 30400 of your tax return (Step 5 – Federal tax) for that dependant, or you could have if you did not have a spouse or common-law partner and if the dependant did not have any income.
• The dependant was your or your spouse’s or common-law partner’s parent, grandparent, child, grandchild, brother, sister, uncle, aunt, nephew, or niece, and you claimed an amount on line 30450 of your tax return for that dependant or you could have if they had no income and had been 18 years of age or older in 2023.

You cannot claim the unused part of the disability amount if the spouse or common-law partner of the person with a disability is already claiming any of the following:

• the disability amount on line 32600 of their tax return
• any other non-refundable tax credit (other than medical expenses) for the person with a disability

If you or anyone else paid for attendant care or for care in a facility, special rules may apply. For more information, see Guide RC4065, Medical Expenses.

If you pay child support – You cannot claim the disability amount transferred from a dependant for a child for whom you had to pay child support. If you were separated from your spouse or common-law partner for only part of the year because of a breakdown in your relationship, special rules may apply.

If you and another person supported the same dependant – You can split the claim for that dependant. The total of your claim and the other person's claim cannot be more than the maximum amount for that dependant. However, you cannot split the claim with another person if they have claimed an amount on line 30400 for that dependant.

You may also be able to transfer an amount for a supplement if your dependant meets all of the following criteria:

• was under 18 years of age at the end of the year
• was eligible for the DTC

To calculate this amount, use the Federal worksheet.

Amounts transferred from your spouse or common-law partner (line 32600)

You may be able to claim all or part of the disability amount for which your spouse or common-law partner qualifies. To calculate this amount, use Schedule 2, Federal Amounts Transferred From Your Spouse or Common-Law Partner.

If you or anyone else paid for attendant care or for care in a facility, special rules may apply. For more information, see Guide RC4065, Medical Expenses.

Self-assessment questionnaire

The following questions will help you determine if you may be eligible for the DTC. However, even if your answers indicate that you are not eligible, you can still send in an application.

1. The impairment must be prolonged, meaning that it has lasted or is expected to last for a continuous period of at least 12 months.

2. People with type 1 diabetes are deemed to meet the eligibility criteria under life-sustaining therapy. Examples of life-sustaining therapy that support a vital function are therapies like kidney dialysis, insulin therapy, oxygen therapy, and chest physiotherapy.

3. You are considered to be blind if your visual acuity is 20/200 (6/60) or worse on the Snellen Chart (or an equivalent) or the greatest diameter of your field of vision is 20 degrees or less in both eyes after correction.

4. Severe hearing loss is in the range of 71-90dB and profound hearing loss is 91dB+.

5. An example of a combined effect of multiple limitations is when someone always takes a long time to walk and dress. The extra time it takes to perform those activities, when added together, is equivalent to taking an inordinate amount of time in one impairment category.

Amount for an eligible dependant (line 30400)

The maximum amount for 2023 that you can claim on line 30400 of your tax return (Step 5 – Federal tax) is $15,000 if your net income for the year was $165,430 or less. If your net income was $235,675 or more, the maximum amount for 2023 is $13,520. Otherwise, if your net income was between $165,430 and $235,675 the amount is gradually reduced from $15,000 to a minimum of $13,520.

If your dependant has an impairment in physical or mental functions, you may also claim the Canada caregiver amount.

Eligibility criteria

You may be able to claim this amount if, at any time in the year, you met all of the following criteria at once:

• You did not have a spouse or common-law partner or, if you did, you were not living with, supporting, or being supported by that person.
• You supported a dependant in 2023.
• You lived with the dependant (in most cases in Canada) in a home you maintained. You cannot claim this amount for a person who was only visiting you.

In addition, when you met all of these criteria, your dependant must have been one of the following persons:

• your parent or grandparent by blood, marriage, common-law partnership, or adoption
• your child, grandchild, brother, or sister, by blood, marriage, common-law partnership, or adoption and under 18 years of age
• your child, grandchild, brother, or sister, by blood, marriage, common-law partnership, or adoption and 18 years of age or older with an impairment in physical or mental functions

A household is allowed only one claim on line 30400, even if there is more than one dependant in the household.

If you or someone else claims this amount for a dependant, it may affect other claims being made.

For more information, see Line 30400. 

Canada caregiver amount

The Canada caregiver credit helps caregivers with the expenses involved with taking care of their spouse or common-law partner or dependant who has an impairment in physical or mental functions. The Canada caregiver amount can be claimed on different lines of your tax return depending on whom you are claiming an amount for.

If you or someone else claims this amount for a spouse or common-law partner or dependant, it may affect other claims being made.

Claiming an amount for your spouse or common-law partner

You may be able to claim the Canada caregiver amount for your spouse or common-law partner who is dependent on you because of an impairment in physical or mental functions.

If you can claim an amount for your spouse or common-law partner on line 30300 of your tax return (Step 5 – Federal tax), you may be able to include the Canada caregiver amount of $2,499 when calculating the amount on line 30300. You may also be able to claim an additional amount on line 30425 of your tax return.

For more information, go to line 30300 and line 30425.

Claiming an amount for your dependant who is 18 years of age or older

If you can claim an amount for your dependant on line 30400

If you can claim an amount for your dependant with an impairment in physical or mental functions who is 18 years of age or older on line 30400 of your tax return (Step 5 – Federal tax), you may be able to include the Canada caregiver amount of $2,499 when calculating the amount on line 30400. Also, you may be able to claim an additional amount on line 30425 of your tax return.

For more information, go to line 30400 and line 30425.

If you cannot claim an amount for your dependant on line 30400

You may be able to claim the Canada caregiver amount of up to $7,999 on line 30450 of your tax return (Step 5 – Federal tax) for each of your or your spouse’s or common-law partner’s dependent children or grandchildren if that person meets all of the following criteria:

• has an impairment in physical or mental functions
• is dependant on you because of that impairment
• was born in 2005 or earlier

You may also be able to claim an amount for each dependant if that person meets all of the following criteria. They must:

• be your or your spouse’s or common-law partner’s parent, grandparent, brother, sister, uncle, aunt, nephew, or niece
• be born in 2005 or earlier
• have an impairment in physical or mental functions
• be dependent on you, or on you and others, for support
• be a resident of Canada at any time in the year (you cannot claim this amount for a person who was only visiting you)

For more information, see line 30450 in Schedule 5, Amounts for Spouse or Common-Law Partner and Dependants, of your income tax package. 

Claiming an amount for your dependant under 18 years of age

Claiming an amount for your child

A child includes a person who is one of the following:

• your or your spouse or common-law partner's biological or adopted child
• your child's spouse or common-law partner
• under your custody and control and is wholly dependent on you for support

You can claim an amount of $2,499 on line 30500 of your tax return (Step 5 – Federal tax) for each child who meets all of the following criteria:

• is your or your spouse's or common-law partner's child
• is under 18 years of age at the end of the year
• has an impairment in physical or mental functions
• needs much more help for their needs and care compared to children of the same age

If the child does not live with both parents throughout the year, only the parent or their spouse or common-law partner who claims an amount on line 30400 for that child can make the claim on line 30500. If no one can claim an amount on line 30400, the claim can be made on line 30500 for their child if the parent or spouse or common-law partner could not claim an amount on line 30400 because of one of the following reasons:

• The parent has a spouse or common-law partner.
• The parent claimed an amount on line 30400 for another eligible dependant.
• Someone else in the household claimed an amount on line 30400 for another dependant.
• The child's income is too high.

You or your spouse or common-law partner can claim this amount for all eligible children separately, but the amount can only be claimed once for each child.

The full amount can be claimed in the year of the child's birth, death, or adoption.

For more information, go to Line 30500 – Canada caregiver amount for infirm children under 18 years of age.

Claiming an amount for a dependant who is not your child

If you can claim an amount on line 30400 for your dependant who is under 18 years of age and is not your or your spouse's or common-law partner's child, you may be able to include the Canada caregiver amount of $2,499 when calculating the amount on line 30400. For you to claim the Canada caregiver amount, your dependant must have an impairment in physical or mental functions and need much more help for their needs and care compared to children of the same age.

For more information, go to line 30400.  

Supporting documents

If your spouse or common-law partner, or dependant has an impairment in physical or mental functions, the CRA may ask you to provide a signed statement from a medical practitioner. The statement should show:

• when the impairment began
• what its duration is expected to be

For children under 18 years of age, the statement should also show that the child is, and will likely continue to be, dependent on others for a long and continuous period because of an impairment in physical or mental functions. “Dependent on others” means they need much more help for their personal needs and care compared to children of the same age.

Many professionals are considered medical practitioners. To view the list of professionals who can give a signed statement, go to Authorized medical practitioners for the purposes of the medical expense tax credit.

You do not need a signed statement from a medical practitioner if the CRA has already approved a Form T2201, Disability Tax Credit Certificate, for the specified period. 

Medical expenses (lines 33099 and 33199)

If you paid for medical expense, you may be able to claim them on your tax return.

For more information, go to Lines 33099 and 33199 – Eligible medical expenses you can claim on your tax return or see Guide RC4065, Medical Expenses.

Home buyers' amount (line 31270)

Under proposed changes, the amount that you can claim on line 31270 for buying a qualifying home after December 31, 2021 is $10,000.

Eligibility criteria

You can claim an amount on line 31270 of tax return (Step 5 – Federal tax) if you meet both of the following criteria:

• You or your spouse or common-law partner bought a qualifying home.
• You did not live in another home owned by you or your spouse or common-law partner in the year the home was bought or in any of the four preceding years (first-time home buyer).

Persons with disabilities – You do not have to be a first-time home buyer if you meet one of the following criteria:

• You are eligible for the DTC.
• You bought the home for the benefit of a related person who is eligible for the DTC.

However, the purchase must be made to allow the person with the disability to live in a home that is more accessible or better suited to their needs.

For the home buyers' amount, a person with a disability is an individual for whom the CRA has approved a Form T2201, Disability Tax Credit Certificate, for the year in which the home was bought.

For more information, see line 31270 in the Federal Income Tax and Benefit Guide.

Home accessibility expenses (line 31285)

You may be able to claim this non-refundable tax credit if you own a home in Canada and paid for eligible renovations to improve the safety or accessibility of your home. You can claim up to $20,000 per year in eligible expenses on line 31285 of your tax return (Step 5 – Federal tax).

Eligibility criteria

You may be eligible for this credit if, at any time in the year, you meet one of the following criteria:

• You are 65 years of age or older.
• You are eligible for the DTC.

You may also claim this credit on your tax return for a dependent, if certain criteria are met.

If you have an eligible expense that also qualifies as a medical expense, you can claim the expense as a medical expense and a home accessibility expense. For more information about medical expenses, go to Lines 33099 and 33199 – Eligible medical expenses you can claim on your tax return.

Eligible renovations

The renovations must be for the main residence of the person who is 65 years of age or older or eligible for the DTC. Also, the renovations must be a permanently part of the home and meet one of the following criteria:

• allow the person to gain access to, or be mobile or functional within the home
• reduce the risk of harm within the home or in accessing the home

To calculate this credit, use the Federal worksheet.

For more information, see line 31285 in the Federal Income Tax and Benefit Guide.

Refundable tax credits

Refundable tax credits reduce the amount of tax you owe and could result in a refund.

Refundable medical expense supplement (line 45200)

If you are working, have low income, and have high medical expenses, you may be able to claim a maximum amount of $1,399.

For more information, see Guide RC4065, Medical Expenses.

Canada workers benefit (line 45300)

You may be able to claim the Canada workers benefit (CWB). The CWB is for low-income individuals and families who earned income from employment or business. The CWB consists of a basic amount and a disability supplement.

You may be able to claim a CWB disability supplement if you meet both of the following criteria:

• You are eligible for the DTC.
• You had working income in the year.

For more information, see Schedule 6, Canada Workers Benefit.

Multigenerational home renovation tax credit (line 45355)

The multigenerational home renovation tax credit is a new refundable tax credit that allows an eligible individual to claim a certain renovation costs to create a secondary unit within an eligilbe dwelling so that a qualifying individual (a senior or an adult who is eligible for the disability tax credit) can reside with their qualifying relation. Qualifying expenditures must be made or incurred after December 31, 2022.

For more information, go to Housing benefits.

Other tax measures

Child care expenses (line 21400)

You or your spouse or common-law partner may have paid someone to look after your child who, at some time in 2023, was under 16 years of age or had an impairment in physical or mental functions.

Generally, only the spouse or common-law partner with the lower net income (even if it is zero) can claim these expenses, but only if the expenses were paid so one of you could be employed, carry on a business, go to school, or conduct research in 2023.

If the person with the lower net income was not capable of caring for children because of an impairment in physical or mental functions, the spouse or

common–law partner with the higher net income may be able to claim these expenses.

You can deduct some or all of these expenses on line 21400 of your tax return. For more information, and to make your claim, see Form T778, Child Care Expenses Deduction for 2023.

Disability supports deduction (line 21500)

Eligibility criteria

If you have an impairment in physical or mental functions, you may be able to deduct the expenses that you paid in the year so that you could:

• work
• go to school
• do research for which you received a grant

Only the person with the disability can claim this deduction.

If you lived outside Canada for part or all of the year and the CRA considers you to be a factual or deemed resident of Canada, you can claim the expenses that you paid to a non‑resident person for services provided outside of Canada.

Eligible expenses

You can claim the amount you paid for the following expenses:

Attendant care services provided in Canada and used by a person with an impairment in physical or mental functions. You cannot claim amounts you paid for attendant care services provided by your spouse or common‑law partner, or to someone under 18 years of age.

You may claim full-time attendant care services if you meet one of the following criteria:

• You are eligible for the DTC.
• A medical practitioner certifies in writing that these services are necessary and that your impairment is likely to be indefinite.

You may claim part-time attendant care services only if you are eligible for the DTC.

Bliss symbol boards or similar devices that help a person with a speech impairment to help communicate by choosing the symbols or spelling out words – prescription needed.

Braille note-taker devices that allow a person who is blind to take notes (that can be read back to them, printed, or displayed in braille) with the help of a keyboard – prescription needed.

Braille printers, synthetic speech systems, large print-on-screen devices and other devices, that allow a person who is blind to use a computer – prescription needed.

Deaf-blind intervening services used by a person who is both blind and profoundly deaf when paid to someone in the business of providing these services.

Devices or software that allow a person who is blind or has a severe learning disability to read print – prescription needed.

Electronic speech synthesizers that allow a person who is unable to speak to communicate using a portable keyboard – prescription needed.

Job coaching services (other than job placement or career counselling services) for a person with a severe and prolonged impairment in physical or mental functions and paid to someone in the business of providing these services. A medical practitioner must certify in writing that these services are needed.

Note-taking services used by a person with an impairment in physical or mental functions and paid to someone in the business of providing these services. A medical practitioner must certify in writing that these services are needed.

Optical scanners or similar devices that allow a person who is blind to read print – prescription needed.

Page turner devices to help a person turn the pages of a book or other bound document when they have a severe and prolonged impairment that causes a marked restriction in the person’s ability to use their arms or hands – prescription needed.

Reading services used by a person who is blind or has a severe learning disability and paid to someone in the business of providing these services. A medical practitioner must certify in writing that these services are needed.

Real-time captioning or sign language interpretation services used by a person with a speech or hearing impairment and paid to someone in the business of providing these services.

Talking textbooks related to enrolment at a secondary school in Canada or a designated educational institution for a person who has a perceptual disability. A medical practitioner must certify in writing that the product is necessary.

Teletypewriters or similar devices that allow a person who is deaf or unable to speak to make and receive telephone calls – prescription needed.

Tutoring services that are additional to the primary education of a person with a learning disability or an impairment in mental functions, and paid to a person in the business of providing these services to individuals who are not related to the person. A medical practitioner must certify in writing that these services are needed.

Voice recognition software used by a person who has an impairment in physical functions. A medical practitioner must certify in writing that the software is needed.

Who is considered a medical practitioner

For this deduction, many professionals are considered medical practitioners. To view the list of practitioners who can certify the need for these devices, products or services or give a prescription, go to Authorized medical practitioners for the purposes of the medical expense tax credit.

Amounts you cannot claim

You cannot claim amounts you or someone else claimed as medical expenses (line 33099 or line 33199) or amounts for which anyone was reimbursed or entitled to be reimbursed by a non-taxable payment, such as insurance.

However, the person with the disability can claim the medical expense on either line 21500 or line 33099. They can also split the claim between these two lines, as long as the total amount claimed is not more than the total expense.

How to calculate your claim

Use Form T929, Disability Supports Deduction, to calculate your claim. Expenses must be claimed in the same year they are paid. Unused amounts cannot be applied to another year.

Child disability benefit

If you get the Canada child benefit (CCB) for a child who is eligible for the DTC, you may be entitled to get the child disability benefit (CDB). The CDB is a supplement to the CCB. A child is eligible for the DTC when the CRA has approved Form T2201, Disability Tax Credit Certificate, for that child.

The CDB is based on the family net income. You could get up to $264.41 per eligible child each month. The CDB amount is included in the CCB payment.

You do not need to apply separately to get the CDB. It will be calculated automatically for the current and two previous benefit years for each child who qualifies and is under 18 years of age. For years before that, send a letter to your tax centre.

For more information, go to Child disability benefit (CDB) or call 1-800-387-1193.

Home buyers’ plan

If you are buying or building a qualifying home for a person with a disability, you may be able to take part in the home buyers’ plan. This program allows you to withdraw up to $35,000 in a calendar year from your registered retirement savings plans. For more information, go to What is the Home Buyers' Plan (HBP)?.

Registered disability savings plan

A registered disability savings plan is intended to help parents and others save for the long-term financial security of a person who is eligible for the DTC.

For more information, go to Registered disability savings plan or see Guide RC4460, Registered Disability Savings Plan.

Students with disabilities

Certain education-related benefits that require an individual to be a full-time student, such as the scholarship exemption, can be claimed by a part-time student if they meet one of the following criteria. The student:

• is eligible for the DTC for the year
• has an impairment in physical or mental functions and a medical practitioner has certified in a letter that the impairment would not reasonably allow the student to be enrolled full-time

For more information about the DTC, go to Disability Tax Credit.

For more information on how to file your tax return as a student, go to Students or see Guide P105, Students and Income Tax.  

Disability-related employment benefits

Employment benefits or allowances you received that relate to your disability, such as attendant services and transportation costs, may not be taxable. For more information, see “Disability-related employment benefits” in Chapter 3 of Guide T4130, Employers’ Guide, Taxable Benefits and Allowances.

Excise tax information

If you have a permanent mobility impairment and cannot safely use public transportation, you can ask for a refund of part of the federal excise tax on the gasoline you buy. A qualified medical practitioner must certify the impairment.

To ask for a refund, send Form XE8, Application for Refund of Federal Excise Tax on Gasoline. For more information, call 1-877-432-5472.

GST/HST information

There are goods and services used by persons with disabilities that are exempt supplies or zero-rated supplies for the purposes of the goods and services tax/harmonized sales tax (GST/HST). This means you will 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 asking for a rebate from the 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 ask the CRA for a rebate by sending Form GST189, General Application for GST/HST Rebates.

Digital services for individuals

The CRA’s digital services are fast, easy, and secure!

My Account

My Account lets you view and manage your personal income tax and benefit information online.

Use My Account throughout the year to:

• view your benefit and credit information and apply for certain benefits
• view your notice of assessment or reassessment
• view uncashed cheques and request a replacement payment
• change your address, phone numbers, direct deposit information, marital status, and information about children in your care
• manage notification preferences and receive email notifications when important changes are made to your account
• check your tax-free savings account (TFSA) contribution room, your registered retirement savings plan (RRSP) deduction limit, and your first home savings account (FHSA) participation room
• track the progress of certain files you have submitted to the CRA
• make a payment online to the CRA with the My Payment service, create a pre-authorized debit (PAD) agreement, or create a QR code to pay in person at Canada Post for a fee. For more information on how to make a payment, go to Payments to the CRA

• view and print your proof of income statement
• manage authorized representatives and authorization requests
• submit documents to the CRA
• submit an audit enquiry
• link between your CRA My Account and Employment and Social Development Canada (ESDC) My Service Canada Account
• manage multi-factor authentication settings

To sign in to or register for the CRA's digital services, go to:

• My Account if you are an individual
• Represent a Client if you are an authorized representative

Receive your CRA mail online

Set your correspondence preference to "Electronic mail" to receive email notifications when CRA mail, like your notice of assessment, is available in your account.

For more information, go to Email notifications from the CRA.

For more information

If you need help

If you need more information after reading this guide, go to Taxes or call 1-800-959-8281.

Direct deposit

Direct deposit is a fast, convenient, reliable, and secure way to receive your CRA payments directly in your account at a financial institution in Canada. For more information and ways to enrol, go to Direct deposit or contact your financial institution.

Forms and publications

The CRA encourages you to file your return electronically. If you need a paper version of the CRA's forms and publications, go to Forms and publications or call 1-800-959-8281.

Electronic mailing lists

The CRA can send you an email when new information on a subject of interest to you is available on the website. To subscribe to the electronic mailing lists, go to Electronic mailing lists.

Tax Information Phone Service (TIPS)

For tax information by telephone, use the CRA's automated service, TIPS, by calling 1-800-267-6999.

Teletypewriter (TTY) users

If you use a TTY for a hearing or speech impairment, call 1-800-665-0354.

If you use an operator-assisted relay service, call the CRA's regular telephone numbers instead of the TTY number.

Formal disputes (objections and appeals)

You have the right to file an objection if you disagree with an assessment, determination, or decision.

For more information about objections and related deadlines, go to File an objection.

CRA service feedback program

Service complaints

You can expect to be treated fairly under clear and established rules, and get a high level of service each time you deal with the CRA. For more information about the Taxpayer Bill of Rights see the Taxpayer Bill of Rights.

You may provide compliments or suggestions, and if you are not satisfied with the service you received:

1. Try to resolve the matter with the employee you have been dealing with or call the telephone number provided in the correspondence you received from the CRA. If you do not have contact information for the CRA, go to Contact the Canada Revenue Agency.
2. If you have not been able to resolve your service-related issue, you can ask to discuss the matter with the employee’s supervisor.
3. if the problem is still not resolved, you can file a service-related complaint by filling out Form RC193, Service Feedback. For more information and to learn how to file a complaint, go to Submit service feedback.

If you are not satisfied with how the CRA has handled your service-related complaint, you can submit a complaint with the Office of the Taxpayers' Ombudsperson.

Reprisal complaints

If you have received a response regarding a previously submitted service complaint or a formal review of a CRA decision and feel you were not treated impartially by a CRA employee, you can submit a reprisal complaint by filling out Form RC459, Reprisal Complaint.

For more information, go to Reprisal Complaints.