Line 31600 - Disability amount for self
Line 31600 - Disability amount for self
If you are eligible for the disability tax credit (DTC), you may be able to claim this amount if the CRA approved your Form T2201, Disability Tax Credit Certificate, that was certified by a medical practitioner.
To be eligible, you must have had a severe and prolonged impairment in physical or mental functions during 2024.
An impairment is prolonged if it has lasted, or is expected to last, for a continuous period of at least 12 months.
If you were eligible for the disability tax credit for 2023 and still meet the eligibility requirements in 2024, you can claim this amount without sending the CRA a new Form T2201. However, you must send the CRA a new Form T2201 if the previous period of approval ended before 2024 or if the CRA asks you to.
Tax tip
If you or anyone else paid for attendant care or care in a
facility, special rules may apply. For more information,
see Guide RC4065, Medical Expenses.
Supplement for children with disabilities
If you were under 18 years of age at the end of 2024 and qualify for the disability amount, you may claim up to an additional $5,758.
This supplement may be reduced if one of the following applies:
-
Someone claimed child care expenses (line 21400) or attendant care expenses (line 33099 or 33199) for you on their tax return
-
You claimed attendant care expenses (line 21500 or line 33099) on your tax return (to calculate your claim, complete the chart for line 31600 of your Federal Worksheet and enter the result on line 31600 of your return)
For more information, see Guide RC4064, Disability-Related Information.
Tax tip
You may be able to transfer all or part of your disability
amount (and, if it applies, the supplement) to your
spouse or common-law partner (who would claim it on
line 32600 of their return) or to another supporting
person (who would claim it on line 31800 of their return).
You may be able to claim all or part of the disability amount (and, if it applies, the supplement) transferred from your spouse or common-law partner on line 32600 of your return or from another dependant on line 31800 of your return.
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