Persons with disabilities, their caregivers, and the CRA

Goods and services tax/harmonized sales tax credit

This is a tax-free quarterly payment that helps individuals and families with low and modest incomes offset the goods and services tax/harmonized sales tax (GST/HST) that they pay. Eligible single individuals can get up to $533 per year. A couple with two children under 19 could get up to $1,066 per year.

If you are eligible for the GST/HST credit, you may automatically be entitled to certain benefits and credits that the CRA administers on behalf of the provinces and territories.

Canada child benefit

This is a monthly tax-free payment that helps with the cost of raising children under 18. Eligible families can get up to $7,997 per year for each child under 6 and up to $6,748 per year, for each child aged 6 to 17.

If you are eligible for the Canada child benefit (CCB), you may automatically be entitled to certain benefits that the CRA administers on behalf of the provinces and territories.

Child disability benefit

This is a monthly tax-free payment for families caring for a child under 18 who is eligible for the disability tax credit (DTC). Eligible families can get up to $284.25 per child per month. To get the child disability benefit, you must also be eligible for the CCB.

Canada workers benefit

This is an amount that reduces tax owed and can be paid as part of a refund to those working and earning a low income. Eligible individuals can get up to $1,590, and a family can get up to $2,739. Persons with disabilities who are approved for the DTC may be eligible for the Canada workers benefit (CWB) disability supplement and get an additional amount up to $821. Individuals who are entitled to CWB when filing their income tax and benefit return will be entitled to 50% of the CWB as advanced payments under the Advanced Canada workers benefit (ACWB) and will be issued in 3 payments for the following benefit period.

Canada Carbon Rebate

This is a quarterly payment to offset the cost of federal pollution pricing for some provinces. The final payment for individuals will be issued starting April 22, 2025. If you filed your 2024 income tax and benefit return electronically no later than April 2, 2025, you will receive the payment in April. If you filed after that, you will receive your final payment once your 2024 return is assessed.

Excise gasoline tax refund

This is a refund payment for part of the federal excise tax on gasoline for eligible individuals with a permanent mobility impairment that cannot safely use public transportation.

Tax refund

This is a refund payment based on the amount the CRA owes an individual after it assesses their income tax and benefit return.

Additional payments

More payments are available from the Government of Canada. Go to Disability benefits to see what else you may be eligible to receive.

Canada caregiver credit

This non-refundable tax credit is available to individuals who support a spouse, a common‑law partner, or other qualifying dependant with a mental or physical impairment.

Disability supports deduction

An individual can claim this deduction on their tax return if they have a physical or mental impairment and have paid for certain medical expenses.

Home accessibility tax credit

This is a non-refundable tax credit for eligible renovations to improve the accessibility of an individual’s home.

Home buyers’ amount

This is a non-refundable tax credit for the purchase of a home. If you or the relative you acquired the home for are eligible for the DTC, you do not have to be a first time home buyer to claim the home buyers’ amount.

Multigenerational home renovation tax credit

An individual may be able to claim this refundable tax credit on their tax return to help with the cost of renovating an eligible dwelling to establish a self-contained secondary unit.

Refundable medical expense supplement

An individual may be able to claim this refundable tax credit on their tax return if they have a modest income.

Provincial and territorial credits

In addition to federal credits, individuals may be eligible for more credits depending on where they live.

Donations and gifts

This is a non-refundable tax credit if you made donations to a Canadian registered charity or another qualified donee.

RRSP deductions

Tax deductible contributions to a registered retirement savings plan can reduce the tax an individual owes.

Amounts transferred from your spouse or common-law partner

An individual may be able to claim all or part of certain amounts that their spouse or common-law partner qualifies for if they do not need to use them to reduce their federal tax to zero.

British Columbia home renovation tax credit for seniors and persons with disabilities

An individual can claim this tax credit on their return if they or their family member living with them are 65 or older or if they are eligible for the DTC. The credit helps with the costs of improvements to a principal residence or the land it is on.

Home Buyers’ Plan

This program allows an individual to withdraw from their registered retirement savings plans (RRSPs) to buy or build a qualifying home for themselves or for a related person with a disability.

Registered Disability Savings Plan (RDSP)

This savings plan is intended to help an individual who is approved to receive the disability tax credit save for their long-term financial security.