Disability support deduction
If you have impairment in physical or mental functions, you
could claim a disability support deduction, if you paid expenses
that no one has claimed as medical expenses and that you paid them
so you could:
* Be employed or carry on a business;
* Do research or similar work for which you received a
grant;
* Attend a designated educational institution or a secondary
school where you were enrolled in an educational program.
You cannot claim amounts that were reimbursed by in insurance or
another person.
Expenses must be claimed in the year they were paid.
Note that no deduction will be allowed if there is
no earned income, and if you do not claim the disability
amount.
We suggest that you consult the following links for eligible
expenses.
For 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-215-disability-supports-deduction.html
https://www.canada.ca/en/revenue-agency/services/forms-publications/forms/t929.html
For Revenu Québec:
https://www.revenuquebec.ca/en/citizens/income-tax-return/completing-your-income-tax-return/completing-your-income-tax-return/line-by-line-help/201-to-260-net-income/line-250/point-7/
https://www.revenuquebec.ca/fr/services-en-ligne/formulaires-et-publications/details-courant/tp-358-0-1/
Some products or services must be certified in writing by a
physician.
NOTE: We recommend that you keep your receipts to provide
them to the CRA or Revenu Québec upon request.
To claim this deduction, please follow the steps below:
1. On the "Left-side menu of the Interview tab", select
''Medical and disability''.
2. Go to the ''Disability deductions, caregiver", on
the page appearing on the right, click on
the plus sign "+" icon
to the right of the line ''Disability supports deduction for
attendant care, etc. you needed to be able to earn income (line
21500)".
3. If you have used multiple products or services, click again
on the line mentioned in point 2, and another page will appear to
allow you to enter all the relevant information.
4. Do not forget to enter the relevant information in the
''Infirmity and disability'' page.
5. If the amount or number of months to consider for the federal
government is different from that of Quebec, enter the federal
amount and click the icon of the "Maple Leaf " to the
right-hand side of the line, to generate a field, in which you
enter the amount for Quebec. This box will only appear if you have
previously entered the federal amount.
The program will calculate the amount of the deduction and enter
it on the federal form T929. This amount will be
carried over on line 21500 of the federal return, and
an amount for persons with disabilities will also be carried over
on line 31600 of federal Step 5.
For Quebec residents, the program will calculate the amount of
the deduction and enter it on form TP-358.0.1. This
amount will be carried over on line 250 of the Quebec return, and
code 07 will appear on line 249. In addition, an amount for severe
and prolonged impairment in physical or mental functions will be
carried over on line 376 of the Quebec return.
ID: 20211013104347DE.xml
Webpage: KPA370-20211013104347DE.htm
