Tax credits when living with a disability
Disability tax credit
You may be eligible for the disability tax credit if you have a severe and prolonged mental or physical disability. The disability tax credit helps reduce the amount of income tax you may have to pay as someone living with a disability, or supporting them.
You must apply to the Canada Revenue Agency (CRA) for this tax credit. Getting other disability benefits does not automatically make you eligible for the disability tax credit. The CRA must approve your application before you can claim the disability tax credit.
It's a good idea to apply for the disability tax credit even if you don’t have any taxable income. If you qualify for the disability tax credit, you're also eligible for the following:
- Registered Disability Savings Plan
- Child Disability Benefit
- Working income tax benefit disability supplement
Applying for the disability tax credit
You'll have to complete a form to apply for the disability tax credit.
A doctor or other medical professional will need to complete part of the form. Who you get to complete the form depends on your disability. For example, a physiotherapist can complete the form if your disability makes it hard to walk.
The medical professional may charge you a fee for filling out the form. You're responsible for paying the fee. You must send the completed form to CRA for approval.
Transferring the disability tax credit
You may transfer unused amounts of the disability tax credit to:
- your spouse or common-law partner
- a family member who provides you with basic necessities such as food, shelter or clothing
Medical expense tax credit
You can claim the cost of certain medicines, devices and treatments to get a medical expense tax credit.
You can claim these expenses for yourself, your spouse or common-law partner, or your children.
You may get the tax credit for expenses such as:
- changes you made to your home or car to make it more accessible
- accessible computer software
- sign-language interpretation services
- keeping a service animal
Refundable medical expense credit
You may also be eligible for the refundable medical expense credit if you have a low income and considerable medical expenses. It will reduce the amount of income tax you need to pay. If you don't have income tax to pay, this tax credit will give you a refund.
Disability supports deduction
You may be able to deduct costs you pay for disability support from your income taxes.
Disability supports include:
- personal care attendants
- sign language interpretation service
- braille printers
You usually need a prescription to claim disability supports.
You may get the disability supports deduction even if you're not eligible for the disability tax credit.
Federal Excise Gasoline Tax Refund Program
If you have a permanent mobility impairment and are unable to use public transportation safely, you may get a refund on the tax you pay on gasoline.
Goods and services tax (GST) exemption
You may not have to pay goods and services tax (GST) on services or products if you're living with a disability.
Products and services that may be GST exempt include:
- hospital parking
- medical devices
- home-delivered meals
- specially equipped motor vehicles
Home Buyers’ Plan
You may be able to withdraw money from your registered retirement savings plan (RRSP) to buy or build a home for you or a related person with a disability.
The person with a disability must be eligible for the disability tax credit to participate in the Home Buyers’ Plan.
Residential Rehabilitation Assistance Program for Persons with Disabilities (On-reserve)
If you're a First Nation member living on reserve, you may be able to get money to make your home more accessible for a person who has a disability.
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