Webinar - Persons with disabilities and their caregivers

Transcript

Slide 1 - Benefits and credits for persons with disabilities and their caregivers

[Speaker]: Hello and welcome to today's webinar on benefits and credits for persons with disabilities and their caregivers presented by the Canada Revenue Agency, or CRA for short.

[Visual]: An individual in a wheelchair using a laptop while another person leans in for a hug.

Slide 2 – Land Acknowledgement

[Speaker]: The Canada Revenue Agency would like to acknowledge the prosperous lands across the nation that sustain us and enrich our lives. We recognize and extend our gratitude to the Indigenous peoples who have cared for these lands and who continue to guide us in building respectful relationships rooted in the spirit of reconciliation.

We invite you to take a moment to reflect on your own connection to the land from which you are joining us today, and to honour the Indigenous caretakers who have shaped, and continue to shape, its ongoing story.

[Visual]: An eagle, narwhal and fiddle icon.

Slide 3 - Overview

[Speaker]: Today, we will cover:

• the disability tax credit, also known as the DTC;
• benefits, credits, and programs you may be eligible for and require being approved for the DTC;
• additional benefits and credits you may access if you are approved for the DTC; and
• benefits, credits, deductions, and programs you may be eligible for and do not require being approved for the DTC   

I will conclude today’s presentation by sharing different ways you can do your taxes, and digital services like your CRA account, and by providing tools to protect yourself from scams.

[Visual]: Three individuals baking together in a kitchen. One individual uses a wheelchair. Ingredients and a device are on the table.

Slide 4 - Disability tax credit (DTC)

[Speaker]: The DTC is a non-refundable tax credit that helps people with disabilities, or their supporting family members, reduce the amount of income tax they may have to pay.  

Even if you do not have taxable income, there are other benefits to applying for the DTC. Being approved can help you access other federal programs such as the child disability benefit, the Canada workers benefit disability supplement, the registered disability savings plan, or RDSP for short, and the new Canada Disability Benefit. I will speak more on some of these programs shortly.

[Visual]: An individual is sitting on a couch in a living room, using a smartphone, with a visible prosthetic leg.

Slide 5 - DTC eligibility

[Speaker]: To be eligible for the DTC, a medical practitioner must certify that you:

• have a severe and prolonged impairment, substantially all the time, in one or more of these categories;
• have significant limitations in two or more categories; or
• receive life-sustaining therapy to support a vital function at least twice a week and for 14 hours a week.

There are several categories an impairment can exist in, including walking, mental functions, and vision among others. If you have impairments in two or more categories, they may also be considered for DTC eligibility, if together, their effect is as severe as having a severe and prolonged restriction in one category.

People with type 1 diabetes meet the eligibility criteria under life-sustaining therapy for 2021 and later years.

When we talk about eligibility, it is based on the effects of the impairment, not solely on the medical condition or diagnosis itself.

The application process for the DTC involves the person with the disability or their legal representative and their medical practitioner, who can certify the effects of the impairment. There are several types of medical practitioners who can certify the effects of an impairment and sign the T2201 DTC application. All applications are reviewed on a case-by-case basis. 

Slide 6 - How to apply for the DTC

[Speaker]: The DTC digital application process is the fastest and easiest way for you and your medical practitioner to apply.

First, fill out Part A of Form T2201 online. Applicants can access the digital application form through their CRA My Account and legal representatives can use Represent a Client. You can also complete Part A over the phone using the automated voice service at 1-800-463-4421 or by calling a CRA agent at 1-800-959-8281.

In Part A, you can also request to have the CRA automatically adjust your previous tax returns if you are approved for the DTC for prior years.

After completing Part A, you will receive a confirmation page with a reference number to give to your medical practitioner. They can then complete and submit Part B online at canada.ca/dtc-digital-application

You can also apply for the DTC by filling out a paper Form T2201. It is important to use the latest version of the form as legislative updates were made in 2022. To get the latest version of the form, visit the CRA website or call the CRA.

First, fill out the sections of Part A that apply to you and sign the authorization section.

Then, take the form to a medical practitioner who can complete Part B of the form. Ensure the certification section is completed and signed by the medical practitioner.

And finally, submit the completed form electronically by using the "Submit documents" feature in your CRA account, or by mail to the CRA.

You and your medical practitioner can also watch our webinars on the DTC digital application process at canada.ca/individuals-video-gallery

Slide 7 - After you apply

[Speaker]: After you apply, the CRA will review your application.

You can check the status of your application using the Progress Tracker in My Account.

When the review is completed, you will be sent a notice of determination.

Once your DTC application is approved, you can claim the disability amount on your taxes. Based on your application, your notice of determination may indicate that you are eligible for the DTC for previous and/or future years.

If your application is denied and you disagree with the decision, you can send additional medical information to the CRA within one year of the date of your notice of determination and another review will be completed.  

If your application was denied and you disagree with the decision and you believe that the information you already provided in your initial application was sufficient, you also have the right to file a formal objection to appeal the decision within 90 days of receiving your notice of determination.

[Visual]: Two individuals and a baby in an indoor setting; one individual is seated in a wheelchair.

Slide 8 - Amounts you can claim

[Speaker]: If you’re eligible for the DTC and are 18 or older, the disability amount you can claim on your 2025 tax return is $10,138.

If you’re eligible for the DTC and were under 18 years of age at the end of the year, or if you are the parent of a child who is under 18 and is eligible for the DTC, you can claim the supplement up to an additional $5,914.

If you do not need the entire disability amount to reduce your own income tax, you may transfer some or all of it to a supporting family member.

Please note that provincial and territorial disability amounts and tax credit rates are not the same as the federal amounts. Rates vary among provinces and territories and may vary year over year.

[Visual]: An individual in a wheelchair holding a tennis racket near a net on a tennis court.

Slide 9 - Child disability benefit

[Speaker]: Approval for the DTC is required to access certain tax-related measures including the child disability benefit, Canada workers benefit disability supplement, and registered disability savings plan. 

The child disability benefit is for families caring for a child under 18 who is eligible for the Canada child benefit, or the CCB for short, and the DTC. It is a tax-free payment of up to $3,411 annually per eligible child and is paid along with the monthly CCB payment.

[Visual]: A child with a prosthetic leg sitting on the floor and stacking wooden blocks.

Slide 10 - Canada workers benefit (CWB) disability supplement

[Speaker]: If you are eligible for the DTC, you may also be eligible for the Canada workers benefit, or CWB, disability supplement of up to $843 for the 2025 tax year.  

To learn more about the CWB disability supplement, visit the CRA website.

[Visual]: An individual with a prosthetic leg harvesting tomatoes in a garden or greenhouse.

Slide 11 - Registered disability savings plan (RDSP)

[Speaker]: A registered disability savings plan, or RDSP, helps those who are approved for the DTC save for their long-term financial security. 

The Government will pay a maximum of $3,500 in matching grants in one year, and up to $70,000 over the beneficiary's lifetime.

For eligible modest-income families, the Government will also pay into the RDSP with the Canada Disability Savings Bond of up to $1,000 per year for a maximum of $20,000 over the beneficiary’s lifetime. No personal contributions are necessary. Once a plan is opened through a financial institution, bond payments will be automatically deposited into the RDSP of beneficiaries who meet the income threshold.  

Grants and bonds are only available up until December 31st of the year that the beneficiary 

Slide 12 - Canada Disability Benefit

[Speaker]: The new Canada Disability Benefit provides financial support to persons with disabilities who are 18–64 years old, approved for the DTC, and have a modest income. 

The first month of eligibility was June 2025 and payments began in July. Eligible recipients can receive up to $200 per month. 

The Canada Disability Benefit is administered by Service Canada. For more information and to apply, visit canada.ca/disability-benefit

Slide 13 - Multigenerational home renovation tax credit

[Speaker]: In certain situations, DTC eligibility provides access to additional benefits and credits, such as the multigenerational home renovation tax credit, home accessibility tax credit, and the Canada caregiver credit.  

The multigenerational home renovation tax credit is a refundable tax credit that you can claim on your tax return.

If you are eligible, claim this credit for certain renovation expenses spent to create a self-contained secondary unit. The secondary unit must allow an adult 65 years of age or older, or an adult who is eligible for the DTC, to live with a qualifying relative.  

The tax credit for 2025 is 14.5% of your costs, up to a maximum of $7,250, for each claim you are eligible to make.

[Visual]: Five individuals, including two children, cooking and interacting in a kitchen.

Slide 14 - Home accessibility tax credit

[Speaker]: The home accessibility tax credit is a non-refundable tax credit. You may be able to claim it if you own a home in Canada and you paid for eligible renovations to improve the safety or accessibility of the home for yourself or for another eligible individual.  

You can claim up to $20,000 each year in eligible expenses, which can result in a tax credit of up to $2,900. 

You may be eligible for this credit if you’re 65 or older or if you qualify for the DTC. Or, you may claim for a dependant, if certain criteria are met.

Slide 15 - Canada caregiver credit

[Speaker]: The Canada caregiver credit is a non-refundable tax credit for those who support a spouse or common-law partner, or a dependant, with a physical or mental impairment.

An individual is considered to depend on you for support if they rely on you to regularly and consistently provide some or all of the basic necessities of life, such as food, shelter, and clothing.

[Visual]: Two individuals in a living room having coffee; one is seated in a wheelchair.

Slide 16 - GST/HST credit

[Speaker]: There are also benefits, credits, deductions, and programs you may be eligible for that are not dependant on DTC approval, such as the GST/HST credit, disability supports deduction, and home buyers’ plan. 

Let’s look at one of the CRA’s most common credits – the goods and services tax/harmonized sales tax credit, or GST/HST credit.

The GST/HST credit is a quarterly tax-free payment for people with low and modest incomes. It helps offset the GST or HST they pay on goods and services.

To get it, do your taxes every year, even if you have no income to report. The CRA will confirm if you are eligible and for how much.

[Visual]: An individual sitting at an outdoor table using a laptop with a smartphone nearby.

Slide 17 - Disability supports deduction

[Speaker]: A deduction reduces the amount of income you pay tax on, which reduces your overall income tax. One deduction that you may be able to claim on your tax return is the disability supports deduction.

You may be able to claim this if you have an impairment in physical or mental functions and have paid for certain medical expenses. You do not need to be approved for the DTC to be eligible.

You may be able to deduct expenses you paid so that you could:

• work;
• go to school; or
• do research if you received a grant.

Slide 18 - Medical expenses

[Speaker]: Another non-refundable tax credit you may be able to claim are medical expenses. You can claim eligible medical expenses that you or your spouse or common-law partner paid for yourselves, your children under 18, or certain dependent family members who were residents of Canada at any time during the year.

You can claim a wide range of products, procedures, and services, such as medical supplies, dental care, and travel expenses.

You can only claim the portion of an eligible expense that has not been or will not be reimbursed. Most claims don’t require you to be eligible for the DTC.  

Slide 19 - Home Buyers’ Plan

[Speaker]: The Home Buyers’ Plan can help you save for a home. It allows you to withdraw from your registered retirement savings plans, or RRSPs, to buy or build a qualifying home for yourself or a related person with a disability.

Certain conditions must be met to be eligible. 

Slide 20 - Ways to do your taxes​

[Speaker]: There are a few ways to do your taxes. 

The fastest and easiest way is to do them online. If you are eligible, you can use certified software, some of which are even free on canada.ca. The software guides you through the process, calculates everything, and helps make sure you don’t miss out on any benefits and credits. Depending on the software, you can also use the “Auto-fill my return” feature, which can automatically retrieve your slip information from the CRA and populate the tax return for you.

If you have a modest income and a simple tax situation, a volunteer may be able to do your taxes for you at a free tax clinic.

You can also get help from a family member, a friend, or a tax preparer.  

Finally, you can do them on paper by downloading a tax package for your province or territory, filling out the forms on a computer or by hand and mailing them to the CRA.

To find out more, visit canada.ca/taxes-get-ready

Slide 21 - Free tax help​

[Speaker]: As I mentioned, you may be able to get your taxes done by a volunteer for free! 

The program is called the Community Volunteer Income Tax Program. In Quebec, it’s known as the Income Tax Assistance – Volunteer Program. 

You may be eligible for help at a free tax clinic if you have a modest income and a simple tax situation. Generally, a modest income is less than $35,000 for a single person and less than $45,000 for a couple. Your tax situation is simple if, for example, you don’t have a small business or income from a rental property. 

Tax clinics are held all year. However, most clinics are offered in March and April.

For more information or to find a clinic, go to canada.ca/taxes-help

[Visual]: The logo for the community volunteer income tax program.

Slide 22 - Need help?​

[Speaker]: The CRA needs your permission to deal with another person, such as a family member, friend or an accountant, who may act as your representative for income tax and benefit matters.

You can give permission to another person in your My Account, or on paper by filling out Form AUT-01, Authorize a Representative for Offline Access, and sending it to the CRA. Note that if you use the paper form option, you can only authorize a representative to communicate on your behalf with the CRA by phone, fax or mail, or in-person, with no online access.

Slide 23 - My Account for individuals​

[Speaker]: My Account is an online portal in your CRA account that lets you manage your tax and benefit information quickly, conveniently, and securely. 

Along with doing your taxes every year, you must keep your personal information up to date with the CRA to keep getting benefit and credit payments.  

This includes your address, marital status, and the number of children in your care. You can update all this information in My Account.

You can also do the following: 

• track your refund, view, or change your tax return 
• view mail, such as your notice of assessment, online
• check your benefit and credit payments and statements  
• apply for the disability tax credit and track the status of your application
• and much more!

For more information, or to register for a CRA account to access My Account, go to canada.ca/cra-sign-in-services

[Visual]: A screenshot of the CRA account overview page in My Account

Slide 24 - Be scam smart! ​

[Speaker]: You should always be cautious if you receive correspondence or calls claiming to be from the CRA. Scammers imitate the CRA to try to steal your personal information by targeting you by telephone, text, instant messaging, email, or mail. They may demand payment right away, threaten you, and try to get your personal and financial information.

The CRA may legitimately contact you by phone, automated message, letter, or email to ask you about your account or clarify something you’ve shared. So, how do you tell the difference between a real and scam call from the CRA? The CRA will not ask you for personal or financial information in a voicemail, email or text message.

When in doubt, check My Account to see if you have an amount owing.

Learn about recognizing and reporting scams at canada.ca/be-scam-smart

[Visual]: Screenshot of the Be Scam Smart webinar slide with the yellow triangle with exclamation point inside  that reads: Some scams are easy to spot. Some are not. canada,ca/be-scam-smart

Slide 25 - Thank you!

[Speaker]: For more information on any of the topics discussed today, visit canada.ca/taxes or the CRA’s webpage for persons with disabilities and their caregivers at canada.ca/disability-credits-deductions

We also encourage you to visit our Upcoming Events page at canada.ca/cra-outreach-events to view past recordings and register for upcoming webinars.  

Did you know that you can find answers to most of your questions in minutes by using the tools found at canada.ca/cra-skip-the-line? You can use the new GenAI chatbot, access your CRA account, and find answers to your most frequently asked questions. Best of all? There is no waiting!

If you still can’t find what you’re looking for online, and you live in the territories and have an 867-area code, call 1-866-426-1527.

If you are deaf, hard of hearing, or have a speech impairment and are registered with the Canada Video Relay Service, dial 272-877 within the application to get help from an agent.

Stay connected with the CRA on Facebook, X, YouTube, LinkedIn, and Instagram.

We hope this webinar was helpful! Thank you for joining us and enjoy your day! 

[Visual]: Icons for social media platforms: Facebook, X (formerly Twitter), YouTube, LinkedIn, and Instagram.