Disability deductions and credits
Find information on the most common deductions and credits that can be claimed for someone with an impairment in physical or mental functions. This includes yourself, your spouse or common-law partner and other eligible dependants.
Deductions, credits and expenses related to disability
- Line 21500 – Disability supports deduction
Find out what expenses are eligible and how to calculate and claim this deduction. - Line 30425 – Canada caregiver amount for spouse or common-law partner, or eligible dependant age 18 or older
Find out who is eligible for this credit, who can claim it, and how to calculate and claim it. - Line 30450 – Canada caregiver amount for other infirm dependants age 18 or older
Find out who is eligible for this credit, who can claim it, and how to calculate and claim it. - Line 31285 – Home accessibility expenses
Find out what expenses are eligible and how to calculate and claim this deduction. - Line 31600 – Disability amount for self
Find out if you can claim this credit if you have an impairment, and how to calculate and claim it. - Line 31800 – Disability amount transferred from a dependant
Find out if you can transfer unused parts of your dependant's credit, and how to calculate and claim it. - Line 32600 – Amounts transferred from your spouse or common-law partner
Find out if you can transfer any credits from your spouse or common-law partner, and how to calculate and claim them. - All deductions, credits and expenses
Find a list of all deductions, credits and expenses you may be able to claim on your income tax and benefit return.
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