Disability amount (for yourself)

If you are a disabled person and would like to claim the disability amount for yourself, please follow the steps below:

1- On the "Left-side menu on the Interview tab", select the "Medical, disability, caregiver" section.

2. Then, on the right-hand page, click on the plus sign "+" icon on the right-hand side of the line "Infirmity and Disability amounts claims for yourself (line 31600)".

3. In the page that appears and the question, "Are you eligible for the disability amount on federal line 31600?" select "Claim disability amount" from the drop-down menu.

4. In the line "Does this infirmity provide entitlement to the Canada caregiver amount?". An answer to this question is mandatory.

5. If you are a resident of Québec, you must answer the following question: "Are you eligible to the amount of a severe and prolonged impairment in mental or physical functions on Quebec line 376?" You will need to select "Claim disability amount" from the drop-down menu.

Note that when the disability amount is being claimed for the first time, the Disability Tax Credit Certificate (form T2201) must be submitted to the CRA. You must also select "Claim disability amount (1st or new application)" from the drop-down menu at step 3 above.

Furthermore, please take note that for Quebec residents, for the first year of eligibility, you must submit Quebec form TP-752.0.14, Certificate Respecting an Impairment, to Revenu Québec and you must select "Claim disability amount (1st or new application)" from the drop-down menu at step 5 above.

Therefore, if the disability amount is being claimed for the first time, you must submit your tax return by mail along with form T2201 and for residents of Quebec form TP-752.0.14.

If you have a spouse, any unused disability amount will be transferred to line 32600 of your spouse's federal return.

However, Part A of the federal Form T2201 must have been completed, especially Section 2 which designates the person who can claim this credit if the disabled person does not need it in full to reduce his tax, and this must be done before submitting your federal tax return.

For more information, please consult the following link to the CRA:

https://www.canada.ca/en/revenue-agency/services/tax/individuals/topics/about-your-tax-return/tax-return/completing-a-tax-return/deductions-credits-expenses/line-316-disability-amount-self.html

For Quebec residents, please consult the following link:

https://www.revenuquebec.ca/en/citizens/tax-credits/amount-for-a-severe-and-prolonged-impairment-in-mental-or-physical-functions/

ID: 20201123112315NA.xml

Webpage: KPA370-20201123112315NA.htm

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