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Topics and Resources for Persons With Disabilities
Canada Disability Benefit (CDB) - consultation on proposed regulations open until September 23, 2024
Disability Benefits / Savings Plans for Canadians
Government Disability Benefits - Federal and Provincial
Other Resources for Disabilities
Canada Revenue Agency (CRA) Resources for Disabilities
Disabilities - The Tax Return
Why should I file a tax return if I don't have to pay tax? - this is very important for low-income people especially!
Free service for those unable to complete their tax return and unable to pay for assistance.
How are the funds paid out of an RESP when the beneficiary has disabilities?
Canadian Tax Calculator includes calculation of the disability tax credit.
Disabilities - Deductions From Income
Attendant care expenses - includes information on when Ontario limit for attendant care does not apply
Disabilities - 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 dependant - A single person can claim a tax credit for a dependent child, grandchild, sibling, parent or grandparent.
Canada Caregiver Credit - replaced 3 existing Federal/Yukon/Ontario caregiver tax credits, beginning in 2017
Canada Workers Benefit (CWB) - Disability Supplement
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 - available for all provinces and territories (except Ontario and Yukon for 2017 and later years). Federal credit (Line 315) replaced by Canada Caregiver Credit for 2017 and later years. Ontario and Yukon credits mirror the new federal credit.
Child fitness tax credit, and additional credit for child with disability - new for 2007, eliminated for 2017 federally
Children's arts tax credit (CATC) - eliminated for 2017 federally
Disability amount tax credit - which can be transferred to another supporting taxpayer
Family caregiver amount - Federal/Yukon for infirm minor children, added to other credits re infirm dependants - replaced by Canada Caregiver Credit for 2017 and later years
First-time homebuyer's tax credit
Infirm dependant amount tax credit for dependant age 18 or older - Federal credit replaced by Canada Caregiver Credit for 2017 and later years, and some provinces/territories mirror the federal changes.
Students - scholarships and bursaries, deductible and tax-creditable expenses
Tax credits that can be transferred to/from a spouse
Disabilities - Medical Expenses
Claim your medical expenses on the return of the spouse with lower net income (usually).
Attendant care expenses paid to a retirement home
Disabilities - 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.
Home Renovation and Home Accessibility Tax Credits
Refundable medical expense supplement
Canada Workers Benefit (CWB) and disability supplement - formerly Working Income Tax Benefit (WITB)
Some provinces also have refundable tax credits - go to the page for your province, and follow the link to personal tax credits.
Canada Disability Benefit (CDB) - Public Consultation Open until September 23, 2024
Bill C-22 Canada Disability Benefit Act - Royal Assent June 22, 2023.
The Canada Disability Benefit was first proposed in the September 23, 2020 Speech from the Throne, and Budget 2024 announced that consultations would begin soon.According to the text of the bill it comes into force no later than the first anniversary of the day on which it receives royal assent. However, the Disability Tax Credit Promoters Restrictions Act was passed on May 29, 2014, and regulations were not completed until 2021, 7 years later.
Proposed regulations have been published Part I of the Canada Gazette and are open for public comment until September 23, 2024.
You can read and comment on the proposed Canada Disability Benefit Regulations and the Regulatory Impact Analysis Statement at Canada Gazette, Part I, Volume 158, Number 26: Canada Disability Benefit Regulations.
For the official PDF version of the Gazette, see Canada Gazette, Part I, Volume 158, Number 26: Canada Disability Benefit Regulations. The Canada Disability Benefit Regulations start on page 70 of the pdf.
The Summary of the proposed Canada Disability Benefit Regulations is also available.
Additional information on the proposed Canada Disability Benefit Act Regulations provides information about eligibility, amount and payment of benefits and other details, as well as some examples.
Canada Disability Benefit Eligibility
To be eligible for the Canada Disability Benefit, individuals must:
 | be between the ages of 18 and 64, with eligibility beginning the month after the month an individual turns 18, and ending the month in which the individual turns 65 (payment can be received for month turning 65); | ||||||||||
| have a valid Disability Tax Credit certificate; | ||||||||||
| be a resident of Canada for the purposes of the Income Tax Act; | ||||||||||
| be a Canadian citizen, or a person who is a
| ||||||||||
| not be serving a sentence of imprisonment of 2 years or more in a federal penitentiary; | ||||||||||
| have filed an income tax and benefit return (T1 General Tax Form) for the tax year that ended prior to the start of the payment period. |
Canada Disability Benefit Payments
Payments will begin for eligible applicants in July 2025.
Payment information:
| payments starting in July of a year will be based on the prior year income tax return | ||||||
| maximum CDB amount is $2,400 per year, indexed to inflation | ||||||
| proposed Working Income Exemptions for income from employment,
self-employment, or a business:
| ||||||
| proposed income thresholds (after subtracting your working income
exemption, before any benefit reduction:
| ||||||
| benefit will be reduced for income over the above threshold by:
| ||||||
| benefit is reduced to zero at family income of (after deducting the
individual's working income exemption):
|
Disability Benefits / Savings Plans for Canadians
Canada Pension Plan Disability Benefit
Registered Disability Savings Plans (RDSPs)
Government Disability Benefits - Federal and Provincial
TaxTips.ca Resources
Unlocking your locked-in pension accounts
Disabilities - Other Resources
Government of Canada - Disability Benefits
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) Resources
Guide RC4064 - Disability-Related InformationForm T2201 Disability tax credit certificate
Tax credits and deductions for persons with disabilities
Revised: September 20, 2024