Topics and Resources for Persons With Disabilities
The tax return
Free service for those unable to complete
their tax return and unable to pay for assistance.
Do you qualify for the Service
for Seniors Telefile to file your tax return?
How are the funds paid out of
an RESP when the beneficiary has disabilities?
Canadian Tax
Calculator now includes calculation of the disability tax credit.
Deductions from income
Child care expenses
Disability supports deduction
Attendant care expenses
Non-refundable tax credits
A non-refundable tax credit can only be used to reduce
federal or provincial/territorial taxes payable to zero. See also
our tables listing most non-refundable tax
credits.
Amount for an eligible dependent
- A single person can claim a tax credit for a dependent child,
grandchild, sibling, parent or grandparent.
Child fitness tax credit,
and additional credit for child with disability - new for 2007
Caregiver
amount tax credit may be available if (dependent or non-dependent)
parent or grandparent (over 65) lives with you, or if a dependent relative
lives with you.
Disability amount tax credit
First-time
homebuyer's tax credit
Students - scholarships and bursaries,
deductible and tax-creditable expenses
Tax credits that can
be transferred to/from a spouse
Medical expenses:
Medical
expense tax credit
Non-prescription
medications
Claim your medical expenses on the
return of the spouse with lower net income.
Eligible medical
expenses
Attendant care expenses
Attendant care expenses
paid
to a retirement home
Refundable tax credits
A refundable tax credit can generate a payment to taxpayers, even when
no income tax has been paid. This is a good reason to file a tax
return even if you do not owe any tax.
Refundable medical expense supplement
Working income tax benefit (WITB) and
disability supplement
Other resources
Registered disability savings plans
(RDSPs)
Government Benefits - Federal and
provincial
Unlocking your locked-in
pension accounts
Service Canada - Persons
With Disabilities Online
The Canada
Student Financial Assistance Act provides for some
student loans to be repaid by the federal government in the
event of the student's death or permanent disability.
Canada Revenue Agency (CRA):
