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Instructions

1. Open the tax software
2. Review the Background information and Required slips (tax slips, receipts, etc.)
3. Provide all required information for the appropriate sections of the tax software
4. Once completed, compare your results with the solution provided
5. Afterwards, refer to the Takeaway points

Background information

Situation

Rebecca receives the Canada Pension Plan (CPP) disability benefit and works part-time. On December 1, 2022, she had her bathroom modified to make it accessible at a cost of $1,000. Rebecca has previously been approved for the disability tax credit (DTC) and wants to claim the DTC as well as the cost of the bathroom renovation on her tax return. She has a prescription from her doctor for the bathroom modification.

Identification information

Identification information

Name	Rebecca Healy
Social insurance number (SIN)	000 000 000
Address	123 Main Street City, Province  X0X 0X0
Date of birth	March 8, 1960
Marital status	Divorced

Required slips

T4 – Statement of Remuneration Paid (987654 Canada Ltd.)

Text version of the above image

T4 – Statement of Remuneration Paid
Protected B
Employer’s name: 987654 Canada Ltd.
Employee’s name and address:
Last name: Healy
First name: Rebecca
123 Main Street
City, Province X0X 0X0
Box 12: Social insurance number: 000 000 000
Box 14: Employment income: 15,612.00
Box 18: Employee’s EI premiums: 246.67
Box 22: Income tax deducted: 1,122.00
Box 24: EI insurable earnings: 15,612.00
Box 28: Exempt CPP/QPP is ticked

T4A(P) – Statement of Canada Pension Plan Benefits

Text version of the above image

T4A(P) – Statement of Canada Pension Plan Benefits
Protected B
Issued by: Service Canada
Healy, Rebecca
123 Main Street
City, Province X0X 0X0
Box 12: Social insurance number: 000 000 000
Box 20: Taxable CPP benefits: 9,801.72
Box 21: Number of months – disability: 12
Box 22: Income tax deducted: 0.00
Box 16: Disability benefit: 9,801.72

Review your results

Solution to Claiming the disability tax credit

Takeaway points

Steps to follow

1. Review their background information and required slips
2. In Interview setup, tick the boxes next to:
   • Employment income and employment insurance benefits (T4, T4E/RL-6) in the Employment and other benefits section
   • Pension income, other income and split pension income, COVID-19 benefits (T4A, T4A(OAS), T4A(P), T4A-RCA, T4RSP, T4RIF, T1032) in the Pension section
   • Medical expenses, disability, caregiver in the Common tax deductions section
3. Click T4 and employment income in the left-side menu, and click the + sign next to T4 to enter the information from the tax slip
4. Click T4A and pension income in the left-side menu, and click the + sign next to add T4A(P) and enter the information from the tax slip
5. Click Medical, disability, caregiver in the left-side menu, and click the + sign next to Infirmity and Disability amounts claim for yourself* (line 31600) in the Disability deductions, caregiver section
6. Enter the applicable information into the Name or description of infirmity field, then select Claim disability amount (default) from the Are you eligible for the disability amount on federal line 31600? drop-down menu, and select Yes from the Does this infirmity provide entitlement to the Canada caregiver amount? drop-down menu
7. Click Medical, disability, caregiver in the left-side menu and click the + sign next to Home accessibility expenses (line 31285) in the Disability deductions, caregiver section
8. Select Let MaxBack decide (default) from the Select how you want to claim the Federal Home Accessibility Expenses credit drop-down menu and complete the Home renovation expenses section

Although the information is not transmitted to the CRA, the Name or description of infirmity is still a mandatory field when claiming the disability tax credit. If the individual does not volunteer this information, simply enter Disability into the field.

For more information, refer to UFile instructions.