2011 FDR - Appendix D: Tax measures
| Program or Initiative | Description | Amount ($ Millions) 2009–2010 Footnote 17 | Amount ($ Millions) 2010–2011 |
|---|---|---|---|
| Direct spending Footnote 16 | |||
| Disability Tax Credit (including the supplement for children)
Canada Revenue Agency |
The Disability Tax Credit (DTC) provides tax relief to individuals with severe and prolonged mental or physical impairments. The DTC recognizes the impact of non-itemizable disability-related costs on an individual’s ability to pay tax. Families caring for minor children eligible for the DTC may receive additional tax relief through the DTC supplement for children. Part or all of the DTC can be transferred to a spouse, common-law partner or other supporting person if the recipient does not use all of the tax credit because he or she has little or no income. Claimants must have a qualified medical practitioner complete the Disability Tax Credit Certificate (Form t2201) and return it to the Canada Revenue Agency for approval.
For more information, visit In addition, a number of tax measures contain enhancements for DTC-eligible individuals in recognition of their special needs and circumstances. These include the Working Income Tax Benefit, the Children’s Fitness Tax Credit, the Child Care Expenses Deduction, the Home Buyers’ Plan and the Home Buyers’ Tax Credit, the Education Amount, and the Registered Education Savings Plan. For more information, visit |
817.0 | 831.0 |
| Infirm Dependant Credit
Canada Revenue Agency |
The Infirm Dependant Credit offers assistance to eligible individuals providing support to an infirm dependent relative. The credit may be claimed by taxpayers supporting a child or grandchild age 18 or over, parent, grandparent, brother, sister, aunt, uncle, niece or nephew who is dependent due to an intellectual or physical infirmity.
For more information, visit |
5.0 | 5.0 |
| Indirect spending Footnote 18 | |||
| Caregiver Credit
Canada Revenue Agency |
The Caregiver Credit provides tax relief to individuals providing in-home care for a parent or grandparent age 65 or over, or for an infirm dependent relative, including a child or grandchild age 18 or over, brother, sister, niece, nephew, aunt or uncle who resides with the taxpayer.
For more information, visit |
85.0 | 87.0 |
|
GST/HST Relief
Canada Revenue Agency |
Some services used by people with disabilities are exempt from the Goods and Services Tax/Harmonized Sales Tax, including basic health care services, such as the services of physicians, dentists and registered nurses, as well as occupational therapy and physiotherapy services. In addition, certain medical devices are tax-free, such as wheelchairs, walkers and other mobility aids specially designed for use by people with disabilities.
For more information, visit |
840.0 | 875.0 |
| Medical Expense Tax Credit
Canada Revenue Agency |
The Medical Expense Tax Credit provides tax relief for qualifying above-average medical or disability-related expenses incurred by taxpayers on behalf of themselves, a spouse or common-law partner, or a dependent relative.
For more information, visit |
1,010.0 | 1,010.0 |
Appendix D Text Description
All of the initiatives listed under Tax Measures are funded by Canada Revenue Agency, also called CRA.
The following programs and policies are considered “direct spending” related to tax measures and were funded in fiscal year 2010 to 2011. The descriptions begin with the amount spent.
831 million dollars on the Disability tax credit, including the supplement for children in fiscal year 2010 to 2011. 817 million dollars was spent in fiscal year 2009 to 2010. The Disability Tax Credit, also called the DTC, provides tax relief to individuals with severe and prolonged mental or physical impairments. The DTC recognizes the impact of non itemizable disability related costs on an individual’s ability to pay tax. Families caring for minor children eligible for the DTC may receive additional tax relief through the DTC supplement for children. Part or all of the DTC can be transferred to a spouse, common law partner or other supporting person if the recipient does not use all of the tax credit because he or she has little or no income. Claimants must have a qualified medical practitioner complete the Disability Tax Credit Certificate, Form T2201, and return it to the Canada Revenue Agency for approval. For more information, please call 1-800-267-6999, or TTY: 1-800-665-0354. Further information on the DTC is available on the internet at http://www.cra-arc.gc.ca/disability
In addition, a number of tax measures contain enhancements for DTC-eligible individuals in recognition of their special needs and circumstances. These include the Working Income Tax Benefit, also called WITB, the Children’s Fitness Tax Credit, the Child Care Expenses Deduction, the Home Buyers’ Plan and the Home Buyers’ Tax Credit, the Education Amount, and the Registered Education Savings Plan, also called the RESP. For more information, please call 1-800-267-6999, or TTY: 1-800-665-0354. Further information on how individuals with disabilities and those who care for them may benefit from these measures is available on the internet at www.cra-arc.gc.ca/E/pub/tg/rc4064/rc4064-e.html
5 million dollars on the Infirm Dependant Credit in fiscal years 2009 to 2010 and 2010 to 2011. The Infirm Dependant Credit offers assistance to eligible individuals providing support to an infirm dependent relative. The credit may be claimed by taxpayers supporting a child or grandchild age 18 or over, parent, grandparent, brother, sister, aunt, uncle, niece or nephew who is dependent due to an intellectual or physical infirmity. More information on the Infirm Dependant Credit is available on the internet at www.cra-arc.gc.ca/tx/ndvdls/tpcs/ncm-tx/rtrn/cmpltng/ddctns/lns300-350/306/menu-eng.html
This concludes tax measure related direct spending.
The following programs and policies are considered “indirect spending” related to tax measures.
87 million dollars on the Caregiver Credit in 2010 to 2011. 85 million dollars was spent in fiscal year 2009 to 2010. The Caregiver Credit provides tax relief to individuals providing in-home care for a parent or grandparent age 65 or over, or for an infirm dependent relative, including a child or grandchild age 18 or over, brother, sister, niece, nephew, aunt or uncle who resides with the taxpayer. More information on the Caregiver Credit is available on the internet at www.cra-arc.gc.ca/tx/ndvdls/tpcs/ncm-tx/rtrn/cmpltng/ddctns/lns300-350/315/menu-eng.html
875 million dollars on GST and HST Relief in fiscal year 2010 to 2011. 840 million dollars was spent in fiscal year 2009 to 2010. Some services used by people with disabilities are exempt from the Goods and Services Tax and or Harmonized Sales Tax, including basic health care services, such as the services of physicians, dentists and registered nurses, as well as occupational therapy and physiotherapy services. In addition, certain medical devices are tax-free, such as wheelchairs, walkers and other mobility aids specially designed for use by people with disabilities. For more information, please call 1-800-959-1953, or
TTY: 1-800-665-0354. Further information on GST and HST Relief is available on the internet at www.cra-arc.gc.ca/tx/ndvdls/sgmnts/dsblts/gsthst-tpstvh/menu-eng.html
1 billion and 10 million dollars on the Medical Expense Tax Credit in fiscal years 2009 to 2010 and 2010 to 2011. The Medical Expense Tax Credit provides tax relief for qualifying above average medical or disability related expenses incurred by taxpayers on behalf of themselves, a spouse or common-law partner, or a dependent relative. For more information, please call 1-800-267-6999, or TTY: 1-800-665-0354. Further information on the Medical Expense Tax Credit is available on the internet at www.cra-arc.gc.ca/E/pub/tg/rc4064/rc4064-e.html#P633_58944
This concludes Appendix D on tax measures.
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