Transcript - Tax Measures for Persons with Disabilities, Segment: Disability supports deduction
Host: Welcome to the segment called Disability supports deduction, part of the CRA's Tax Measures for Persons with Disabilities video. The information in this segment is mainly for persons with a disability and the people who support them.
With me is Laura Adams.
Subject matter expert: Thank you, Kathleen.
Host: The CRA administers a number of tax deductions and credits that help persons with disabilities. Laura, what is the disability supports deduction?
Subject matter expert: The disability supports deduction allows a person with an impairment in mental or physical functions to claim certain expenses they paid so they could be employed, do research that they have received a research grant for, or attend a designated educational institution or secondary school.
Host: What types of expenses can I claim under the disability supports deduction?
Subject matter expert: There are a variety of them, such as expenses for attendant care services, bliss symbol boards, teletypewriters, and voice recognition software. The full list is included on Form T929, which is called the Disability Supports Deduction, along with the conditions under which you can make the claim and what documents you need to prove that the expense is valid.
For more information, go to the CRA webpage about Form T929. The link is included in the Related links for this segment.
Host: Am I right in thinking that only the person with the disability can claim the disability supports deduction?
Subject matter expert: Yes, Kathleen, that's correct. The person must also be employed or carrying on a business, doing research or similar work that they are receiving a grant for, or attending a designated education institution or a secondary school where they are enrolled in an educational program.
Host: So let's say that I'm the person with the disability and I incurred the expense. What happens if I'm not eligible for the disability supports deduction?
Subject matter expert: If you can't claim the disability supports deduction, then you or another supporting person may be able to claim the expenses as a medical expense.
For more information on medical expenses, go to www.cra.gc.ca/medical. The link is included in the Related links for this segment.
Host: Can I claim the same expense as a disability supports deduction and as a medical expense?
Subject matter expert: No, you can't claim the full amount of the expenses twice. But you can split the claim between the disability supports deduction and the medical expense as long as the total of the amounts claimed is not more than the total expense.
Host: What happens if part or all of the cost of the eligible expense is covered by insurance or another program?
Subject matter expert: Then you have to reduce your claim by the amount of any reimbursement you received.
Host: Can I claim the expense in another year?
Subject matter expert: No, you have to claim expenses in the same year they are paid. You can't carry them forward to another year.
Host: Thank you, Laura.
This concludes the segment called Disability supports deduction, part of the CRA's Tax Measures for Persons with Disabilities video.
Thank you for watching.
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