This deduction reduces net
income, which helps if the
taxpayer receives income-tested benefits. The tax
reduction for these expenses will be at the taxpayer's
marginal tax rate. Unused expenses cannot be
transferred to your spouse.
Another option is to claim these expenses under the
medical expense tax credit. When claimed under the medical
expense tax credit, the tax reduction is at the lowest tax
rate. Medical expenses can be claimed on the tax
return of either spouse.
For details on the expenses that qualify for this
deduction, see the Canada Revenue Agency (CRA) information on Line
215 Disability Supports Deduction, and their publication
Information Concerning People with Disabilities, which no longer includes Form
T2201, disability tax credit certificate.
The CRA form to be completed to claim the disability
supports deduction is T929.
The disability supports deduction includes qualifying
expenses, less reimbursements not included in income, and
less any of the expenses that were claimed under the medical
expense tax credit. The expenses claimed are limited to the amount
of income earned from employment, self-employment,
scholarships, bursaries, fellowships, and research grants
Tax Tip: Expenses can be split between the
disability supports deduction and the medical expense tax credit.
When the taxpayer has incurred the disability supports
expenses in order to attend an educational institution, an
additional amount may be claimed. This amount is
limited to the lesser of:
$375 times the
number of weeks in the year that the taxpayer was in
attendance at the educational institution, and
the amount by
which the taxpayer's income for the year exceeds the income
earned from employment, self-employment, scholarships,
bursaries, fellowships, and research grants.
Because of iii above, unless the taxpayer has income
besides "earned income", there will be no claim
for the education portion of the disability supports