Transcript - Tax Measures for Persons with Disabilities, Segment: Other amounts and benefits for persons with disabilities

Host: Welcome to the segment called Other amounts and benefits for persons with disabilities, part of the CRA's Tax Measures for Persons with Disabilities video. In this segment we'll discuss a variety of amounts and benefits that can help people with disabilities.

This segment mentions webpages where you can get more information. You can find links to these webpages in the Related links for this video.

I'm Karen Davis, your host for this segment.

And with me today is John Kelly. Welcome John.

Subject matter expert: Thank you, Karen.

Host: So tell me, which amounts and benefits will we be focusing on?

Subject matter expert: We'll be discussing the amounts the amount for an eligible dependant, the amount for infirm dependants who are 18 or older, the children's fitness amount, the children's arts amount, the home buyers' amount, the education amount, the working income tax benefit, and the child disability benefit.

Host: Okay, so let's start with the amount for an eligible dependant. First of all, can you tell me what it is?

Subject matter expert: This is an amount that allows most taxpayers who don't have a spouse or common-law partner to claim an amount equivalent to the spousal amount for a dependant who is under the age of 18. In the case of dependants with an impairment in physical or mental functions, they can still qualify if they're over 18. For more information, go to the webpage on the amount for an eligible dependant.

Host: The next amount on our list is the amount for infirm dependants who are 18 or older. What is this?

Subject matter expert: This is an additional amount for a taxpayer who supports an adult dependant who has an impairment in physical or mental functions. Whether you can claim this amount depends on certain conditions, such as the dependant's net income. To find out how much you can claim, go to the webpage on the amount for infirm dependants age 18 or older.

Host: Ok, so moving on our list, we come to the children's fitness amount. What is this amount?

Subject matter expert: You can claim the children's fitness amount for the cost of registering your or your spouse's or common-law partner's child in a prescribed physical activity program. The child must be under 16 years of age, but if the child is eligible for the disability tax credit, then the age limit for claiming this amount is raised to 18. You can claim up to $1,000 per child in eligible fitness expenses, plus an additional $500 if the child is eligible for the disability tax credit and you paid at least $100 for registration. For more information, go to the children's fitness amount webpage.

Host: You also mentioned the children's arts amount. What's that?

Subject matter expert: This is similar to the fitness amount, but for artistic, cultural, recreational, or developmental activity programs. You can claim up to $500 in eligible arts expenses for your or your spouse's or common-law partner's child who is under 16 years of age. If the child is eligible for the disability tax credit, then the age limit for claiming this amount is raised to 18, and you can claim an additional $500 if you paid at least $100 for registration. For more information, go to the webpage on the children's arts amount.

Host: Our next amount on the list is the home buyers' amount. What's that?

Subject matter expert: In most cases, the home buyers' amount allows a first-time home buyer to claim up to $5,000 on their tax return for the purchase of a home. But if you're eligible for the disability tax credit, you don't need to be a first-time home buyer to qualify. If you buy a home that is more accessible or better suited to your needs, you can claim the home buyer's amount.

Host: And what if I bought the home for a relative who has a disability?

Subject matter expert: If you bought the home for a person who is eligible for the disability tax credit, you can claim the home buyers' amount.

Host: And where can I get more information about the home buyers' amount?

Subject matter expert: For more information, go to the webpage on the home buyers' amount.

Host: So, let's talk about the education amount. If I am a person with a disability, can I claim the education amount?

Subject matter expert: Yes, anyone who is enrolled in a qualifying program can claim the education amount. You can claim it for each whole or part month in which you were enrolled in the program. If you were under 16 years of age at the end of the year, you can claim this amount only for courses you took at the post-secondary level.

Host: So, then, what are the provisions for a person with a disability who claims the education amount?

Subject matter expert: Usually, a person who attends school, college, or university on a part-time basis claims a reduced education amount because of their part-time attendance. However, if you have to attend school part-time because of a disability, you can still claim the full-time education amount.

Host: If I'm enrolled in a qualifying program, how can I claim the education amount?

Subject matter expert: The educational institution will probably give you Form T2202A, which is called the Tuition, Education, and Textbook Amounts Certificate. The certificate will show the number of months you attended during the year. If you attended part-time because of a disability and will be claiming the full-time education amount, you will need to get a letter from an authorized person, such as a medical doctor, to certify your condition.

Host: Okay, so, I've got Form T2202A. What other documents do I need so that I can claim the full-time education amount if I only attend part-time because of a disability?

Subject matter expert: If you're eligible for the disability tax credit, you don't need any other documents to claim the full-time education amount. If your impairment is not severe and prolonged but it still prevented you from attending full-time, you need to ask an authorized person, such as a medical doctor, to write and sign a letter to certify your condition. To find out more, see Pamphlet P105, Students and Income Tax.

Host: Am I the only person who can claim the education amount, or can someone claim it for me?

Subject matter expert: If you, the person with the disability, don't need the full amount to reduce your taxes to zero, then you might be able to transfer all or part of the claim to your parent, spouse, or common-law partner. Another option is for you to carry forward and claim the education amount you can't use and don't transfer for the current year to a future year. However, if you carry forward an amount, you won't be able to transfer it to anyone. You have to claim your carry-forward amount in the first year that you have to pay income tax.

Host: Where can I find more information about the education amount?

Subject matter expert: To find out more, go to the webpage on tuition, education, and textbook amounts.

Host: Great, so now that we've covered amounts, let's move on to benefits. What is the working income tax benefit?

Subject matter expert: First, I need to tell you that the working income tax benefit has two parts: the basic working income tax benefit and a working income tax benefit disability supplement.

Host: Okay. So, what is the basic working income tax benefit for?

Subject matter expert: The basic working income tax benefit provides tax relief for low-income individuals and families who are in the workforce.

Host: And, who can apply for the basic working income tax benefit?

Subject matter expert: You're eligible for this benefit if your working income is over $3,000, if you're 19 or older on December 31, and if you're a resident of Canada for income tax purposes throughout the year.

Host: And what do you mean by working income?

Subject matter expert: When you calculate the basic working income tax benefit, the working income includes both your income and the income of your spouse or common-law partner, if applicable. But when you calculate the working income tax benefit disability supplement, the working income includes only your individual working income.

Host: Okay. So, can you explain to me what the working income tax benefit disability supplement is?

Subject matter expert: This is an extra amount you can apply for, in addition to the basic working income tax benefit, if you have a disability.

Host: And how do I know if I'm eligible for the disability supplement?

Subject matter expert: To be eligible for the disability supplement, first you have to be eligible for the basic working income tax benefit, your individual working income must be over $1,150, and you have to be eligible for the disability amount. The CRA must have an approved Form T2201, which is called the Disability Tax Credit Certificate, on file.

Host: And is there a disability supplement for my child or dependant?

Subject matter expert: No, the disability supplement applies only to the person who is eligible for the working income tax benefit and the disability tax credit. It doesn't apply to any other dependant, and it can't be transferred.

Host: Ok, so tell me where can I get more information on the working income tax benefit?

Subject matter expert: For more information, go to the webpage on this topic.

Host: So, you mentioned that my child isn't eligible for the disability supplement under the working income tax benefit. Is there any other benefit available for a person with a child who has a disability?

Subject matter expert: If your child is eligible for the Canada child tax benefit, he or she might also be able to get the child disability benefit. This is a tax-free benefit for families that care for a child under the age of 18 who is eligible for the disability tax credit.

Host: Do I have to apply for the child disability benefit separately?

Subject matter expert: No. After you submit Form T2201 for your child and have it approved, the CRA will automatically include the child disability benefit in your monthly payments of your Canada child tax benefits. If you haven't applied for the Canada child tax benefit for your child, but you've already filed Form T2201, fill out Form RC66, which is called the Canada Child Benefits Application, and mail it to your tax centre. The CRA will determine if you're eligible for the Canada child tax benefit and the child disability benefit supplement. For more information on the Canada child tax benefit and how to apply, go to the webpage on this topic.

Host: My child has had a disability for a number of years, and I just completed Form T2201. Do I need to ask for back payments?

Subject matter expert: The CRA will automatically pay benefits for the current benefit year and the two previous years in which your child had the disability. If the disability started before that, you will have to send a letter to your tax centre or tax services office to ask for earlier payments. For more information, go to the webpage on the child disability benefit.

Host: John, where can I get more information about the amounts, notices, or information slips that relate to what we just covered in this segment?

Subject matter expert: You can get more information about your personal situation through the CRA's online service, My Account.

Host: Thanks, John.

This concludes the segment called Other amounts and benefits for persons with disabilities, part of the CRA's Tax Measures for Persons with Disabilities video.

Thank you for watching.

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