Line 21500 - Disability supports deduction
Line 21500 - Disability supports deduction
Individuals who have an impairment in physical or mental functions and have paid for certain expenses can, under certain conditions, claim the disability supports deduction.
Eligibility criteria
If you have an impairment in physical or mental functions, you may be able to deduct the expenses that you paid in the year so that you could:
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work
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go to school
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do research for which you received a grant
Only the person with the disability can claim expenses for this deduction.
If you lived outside Canada for part or all of the year and the CRA considers you to be a factual resident (see Income Tax Folio S5-F1-C1, Determining an Individual's Residence Status) or deemed resident of Canada, you can claim the expenses that you paid to a non-resident person for services provided outside Canada.
Eligible expenses
See the list of eligible expenses for the disability supports deduction and any certification from a medical practitioner that may be needed at canada.ca/line-21500.
Amounts you cannot claim
You cannot claim amounts you or someone else claimed as medical expenses (lines 33099 or 33199) or amounts for which anyone was reimbursed or entitled to be reimbursed by a non-taxable payment, such as insurance. However, the person with the disability can claim the medical expense on either line 21500 or line 33099. They could also split the claim between these two lines, as long as the total amount claimed is not more than the total expense.
How to calculate your claim
Use Form T929, Disability Supports Deduction, to calculate your deduction. Do not attach Form T929 or your receipts to your tax return. Keep them in case the CRA asks to see them at a later date.
Reporting the amount on your tax return
Enter the amount from line 12 of your Form T929, Disability Supports Deduction, on line 21500 of your tax return (Step 3 - Net income).
Expenses must be claimed in the same year they are paid. Unused amounts cannot be applied to another year.
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