disability tax info

8/7/2019 disability tax info

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Medical and Disability-RelatedInformationIncludes Form T2201

2009

RC4064(E) Rev. 09


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his guide is for people with medical expenses or impairments in physical or mental functions andanyone supporting these people. It gives information on eligible medical expenses, services we

provide for people with impairments in physical or mental functions, as well as other information onincome tax, excise tax, customs, and the goods and services tax/harmonized sales tax (GST/HST).

e list the major changes below, including income tax changes that have been announced but werenot law at the time of printing. If they become law as proposed, they will be effective for 2009.

For more details on these changes, see the areas outlined in colour in this guide.

Home renovation expenses For 2009 only,you can claim an amount for eligible expensesincurred for work performed or goods acquiredafter January 27, 2009 and before

February 1, 2010. For more information,see page 11.

Home buyers amount You can claim anamount of $5,000 if you purchased a qualifyinghome after January 27, 2009 (closing after thisdate). For more information, see page 27.

New payment method My Payment is anew payment option that allows individualsand businesses to make payments online, usingthe Canada Revenue Agencys Web site, from

an account at a participating Canadianfinancial institution. For more informationon this self-service option, go towww.cra.gc.ca/mypayment .

If you have a visual impairment, you can get our publicationsin braille, large print, etext (CD or diskette), or MP3 by goingto www.cra.gc.ca/alternate or by calling 1-800-959-2221. Youcan also get your personalized correspondence in theseformats by calling 1-800-959-8281.

La version franaise de cette publication est intitule Renseignements relatifs aux frais mdicaux et auxpersonnes handicapes.

Is this guide for you?

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Whats new for 2009?

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Page Page

Services for persons with disabilities ......... 4Community Volunteer Income Tax

Program.......................................................... 4Help for persons who have a hearing

or speech impairment................................... 4Help for persons who have a visual

impairment .................................................... 4Internet access................................................... 4In-person appointments.................................. 4TELEFILE .......................................................... 4

Information about provincial andterritorial non-refundable tax credits ....... 5

Medical expenses ............................................ 6Medical expenses for self, spouse

or common-law partner, and yourdependant children born in 1992or later ......................................................... 6

Allowable amount of medical expensesfor other dependants................................. 6

Eligible medical expenses............................ 7Expenses you CANNOT claim ................... 13

Refundable medical expense supplement.... 13

Attendant care or care in anestablishment ............................................... 14 Which attendant care expenses can you

claim as medical expenses?...................... 14Expenses you CANNOT claim ................... 14Sample statement for attendant care

expenses...................................................... 16

What can you claim for yourself? ................. 19 Disability supports deduction........................ 19Disability amount (for self)............................. 20Tuition, education, and textbook amounts... 21

Eligible tuition fees ....................................... 21Education amount ........................................ 21Textbook amount.......................................... 21

Medical expenses ............................................. 21Working income tax benefit (WITB).............. 21

What can you claim for a personwith an impairment in physicalor mental functions? .................................... 2

Child disability benefit .................................... 22Child care expenses.......................................... 22Amount for an eligible dependant................. 22Amount for children born in 1992 or later.... 23Amount for infirm dependants

age 18 or older ............................................... 23Children's fitness amount ............................... 24Caregiver amount ............................................ 24Disability amount transferred from a

dependant ...................................................... 24Amounts transferred from your spouse or

common-law partner.................................... 25Tuition, education, and textbook amounts

transferred from a child ............................... 25Medical expenses.............................................. 25

What related non-refundable tax creditscan you claim together ? ............................. 26

Registered disability savingsplan (RDSP) .................................................. 27

Home buyers amount .................................... 27

Excise tax information .................................... 27

GST/HST information .................................... 27Health care services ......................................... 27Personal care and supervision programs...... 28Meals on Wheels and similar programs........ 28Recreational programs..................................... 28Medical devices and supplies......................... 28Specially equipped motor vehicles................ 29

Customs information ...................................... 29

Tax office addresses ........................................ 30

For more information .................................... 31

Table of contents


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Community Volunteer IncomeTax ProgramIf you need help to complete your tax return,your income is low, and your tax situation is

simple, our volunteers are specially trained tohelp you. For more information about this freeprogram, or if you want to become a volunteer,go to www.cra.gc.ca/volunteer or call us at1-800-959-8281.

Help for persons who have ahearing or speech impairmentDo you use a teletypewriter (TTY)operator-assisted relay service? If you havea hearing or speech impairment, you can usean operator-assisted relay service to contact usthrough the regular enquiry lines.

If you use a TTY, an agent at our bilingualenquiry service ( 1-800-665-0354) can help you.Agents are available Monday to Friday(except holidays) from 8:15 a.m. to 5:00 p.m.From February 22 to April 30, these hoursare extended to 9:00 p.m. on weekdays, andfrom 9:00 a.m. to 5:00 p.m. on Saturdays(except Easter weekend).

We need your written permission to discussyour information with the TTY relay operatorwhen you contact us through our regulartelephone enquiry lines.

We need a letter from you containing thefollowing information:

your name, address, and social insurancenumber;

the name of the telephone company thatyou are authorizing to discuss your

information during TTY relay calls; and

your signature and the date you signedthe letter.

Send the letter to the appropriate tax office(see page 30) and we will keep it on file untilyou ask us to change it.

Would you like to use a sign languageinterpreter? If you give us 48 hours notice, wecan arrange to have a sign language interpreteravailable at an interview or meeting.

Help for persons who have avisual impairmentIf you have a visual impairment, we offerpublications, forms, and personal informationdocuments, such as notices of assessment andletters from us, in multiple formats.

The multiple formats available are braille, largeprint, etext (CD or diskette), or MP3.Publications are available all year, but toreceive your publications in the format youwant in time for the tax-filing period, we needyour request as soon as possible.

Also, if you have difficulty completing aregular print tax return, you can file your taxreturn in braille, large print, or on CD ordiskette. To get your publications in theformat you want, go to www.cra.gc.ca/alternateor call 1-800-959-2221.

Internet accessOur Web page at www.cra.gc.ca/disability

gives you easy access to our forms andpublications, links to our government partners,and information about services for persons withdisabilities. You can also find forms andpublications at www.cra.gc.ca/forms.

In-person appointmentsIf we cannot resolve your enquiry by telephone,you can arrange to meet with an agent at a taxservices office by calling 1-800-959-8281 or if youare using a TTY, 1-800-665-0354. Our premisesinclude ramps and other aids to make entryeasier and to prevent undue physical demands.

TELEFILEIf you want to use the TELEFILE service, butare unable to use a touch-tone telephone padbecause of an impairment, please call1-800-714-7257 for assistance.

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esidents of all provinces and territoriescalculate their provincial and territorial

non-refundable tax credits separately fromtheir federal non-refundable tax credits.

NoteResidents of Quebec calculate their federalnon-refundable tax credits on their federaltax return, and their provincialnon-refundable tax credits on theirQuebec tax return.

The chart below lists the non-refundable taxcredits that we discuss in this guide. We showthe line number where each federalnon-refundable tax credit can be found onSchedule 1 and where each provincial orterritorial non-refundable tax credit can befound on Form 428. You can find the scheduleand forms (and the related explanations) in theforms book included with your income tax andbenefit guide.

Non-refundable tax credits Federal line(Schedule 1)

Provincial/Territorialline (Form 428)

Spouse or common-law partner amount 303 5812

Amount for an eligible dependant 305 5816Amount for children born in 1992 or later 367 5825 (Yukon only)

Amount for infirm dependants age 18 or older 306 5820

Childrens fitness amount 365 5838 (Manitoba andYukon only)Home renovation expenses 368 N/A

Home buyers amount 369 N/A

Caregiver amount 315 5840

Disability amount (for self) 316 5844

Disability amount transferred from a dependant 318 5848

Tuition, education, and textbook amounts 323 5856 (Yukonand Nunavut)

Tuition and education amounts N/A 5856 (Except Yukonand Nunavut)

Tuition, education, and textbook amounts transferred from a child 324 5860 (Yukonand Nunavut)

Tuition and education amounts transferred from a child N/A 5860 (Except Yukonand Nunavut)Amounts transferred from your spouse or common-law partner 326 5864

Medical expenses for self, spouse or common-law partner, andyour dependent children born in 1992 or later 330 5868

Allowable amount of medical expenses for other dependants 331 5872

Information about provincial and territorialnon-refundable tax credits

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Eligible medical expensesThe cost of any of the following items can beclaimed at line 330 or used in the calculation fora claim at line 331. Any certification needed isindicated below, including the need for anapproved Form T2201, Disability Tax CreditCertificate. This list is not exhaustive.

NoteThe person with the impairment may be ableto claim some of the following expenses as adisability supports deduction (see page 19).He or she can claim these expenses at eitherline 215 or line 330, or split the claim betweenlines 215 and 330 as long as the total of theamounts claimed is not more than the totalexpenses paid.

Acoustic coupler prescription required.

Air conditioner 50% of the amount paid upto $1,000 for a patient with a severe chronicailment, disease, or disorder prescriptionrequired.

Air filter, cleaner, or purifier paid for aperson to cope with or overcome a severechronic respiratory ailment or severe chronicimmune system disorder prescriptionrequired.

Altered auditory feedback devices for thetreatment of a speech disorder. You can claim

these expenses for 2008 and later years prescription required.

Ambulance service to or from a public orlicensed private hospital.

Animals the cost of a specially trained animalfor use by a person who is blind, profoundlydeaf, or has a severe and prolonged physicalimpairment that markedly restricts the use oftheir arms or legs. In addition to the cost of theanimal, the care and maintenance (includingfood and veterinarian care) are eligible expenses.Reasonable travel expenses incurred for thepatient to attend a school, institution or otherplace that trains him or her in the handling ofsuch an animal (including reasonable board andlodging for full-time attendance at the school),are eligible expenses. The animal must beprovided by a person or organization whosepurpose is training such animals.

For 2008 and later years, the eligibility to claimthe cost of specially trained animals and theirrelated expenses, has been extended to personswho are severely affected by autism orepilepsy.

Artificial eye

Artificial limbs

Attendant care expenses see Attendant careor care in an establishment on page 14.

Audible signal device prescription required.

Babys cry signal device designed to beattached to an infant to sound an alarm if theinfant stops breathing. A medical practitionermust certify in writing that the infant is proneto sudden infant death syndrome.

Bathroom aids to help a person get in or out of

a bathtub or shower or to get on or off a toilet prescription required.

Bliss symbol boards or similar devices used bya person who has a speech impairment to helpthe person communicate by selecting thesymbols or spelling out words prescriptionrequired.

Blood transfusion prescription required.

Bone conduction receiver

Bone marrow transplant reasonable amountspaid to locate a compatible donor, to arrangethe transplant including legal fees andinsurance premiums, and reasonable travellingcosts including board and lodging for thepatient, the donor, and their respectivecompanions.

Braces for a limb including woven orelasticized stockings made to measure. Boots orshoes that have braces built into them to enablea person to walk are also eligible.

Braille note-takers used by a person who isblind to allow that person to take notes (thatcan be read back to them, printed, or displayedin braille) with the help of a keyboard prescription required.


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Braille printers or similar devices, includingsynthetic speech systems and largeprint-on-screen devices designed to be usedby a person who is blind in the operation of acomputer prescription required.

Breast prosthesis needed because of amastectomy prescription required.

Cancer treatment in or outside Canada,provided by a medical practitioner or a publicor licensed private hospital.

Catheters , catheter trays, tubing, or otherproducts required for incontinence causedby illness, injury, or affliction.

Certificates the amount paid to a medicalpractitioner for completing and providingadditional information in regard to Form T2201 and other certificates.

Chair power-operated guided chair to beused in a stairway, including installation prescription required.

Cochlear implant

Colostomy and ileostomy pads includingpouches and adhesives.

Computer peripherals designed exclusivelyto be used by a person who is blind in theoperation of a computer prescriptionrequired.

Contact lenses prescription required.

Cosmetic surgery

Crutches

Deaf-blind intervening services used by aperson who is both blind and profoundly deafwhen paid to someone in the business ofproviding such services.

Dentist

Dentures

Detoxification clinic for a person addicted todrugs or alcohol. A medical practitioner mustcertify in writing that the person requires thespecialized equipment, facilities, or personnelprovided.

Devices or software designed to be used by aperson who is blind or has a severe learningdisability to enable them to read print prescription required.

Diapers or disposable briefs for a person whois incontinent due to an illness, injury oraffliction.

Diathermy the amount paid to a medicalpractitioner or a licensed private hospital.

Doctor see IT-519, Medical Expense andDisability Tax Credits and Attendant Care ExpenseDeduction, for details.

Driveway access reasonable amounts paidto alter the driveway of the main residenceof a person who has a severe and prolongedmobility impairment, to allow easier accessto a bus.

Drugs acquired lawfully for use if prescribedby a medical practitioner and recorded by apharmacist. However, a non-prescriptionmedication that is legally available only withthe intervention of a pharmacist may qualify forthe medical expense tax credit, but only if it isprescribed by a medical practitioner.Over-the-counter medications, vitamins, andsupplements, even if prescribed by a medicalpractitioner, cannot be claimed.

Drugs and medical devices bought underHealth Canadas Special Access Program the amounts paid for drugs and medicaldevices that have not been approved for usein Canada if they were purchased under thisprogram. For more information, visit HealthCanadas Web site at www.mdall.ca .

Elastic support hose designed exclusivelyto relieve swelling caused by chroniclymphedema prescription required.

Electric shock prescription required.

Electrolysis only amounts paid to a medicalpractitioner.

Electronic bone healing device prescriptionrequired.


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Electronic speech synthesizers that enable aperson who is unable to speak to communicateusing a portable keyboard prescriptionrequired.

Electrotherapy devices for the treatment of amedical condition or a severe and prolongedmobility impairment. You can claim these

expenses for 2008 and later years prescriptionrequired.

Elevators or lifts (power-operated) designedexclusively for use by a person with animpairment to allow them to access differentlevels of a building, enter or leave a vehicle, orplace a wheelchair on or in a vehicle prescription required.

Environment control system (computerized orelectronic) including the basic computer systemused by a person with a mobility impairment prescription required.Extremity pump for a person diagnosed withchronic lymphedema prescription required.

Eyeglasses prescription required.

Furnace the amount paid for an electric orsealed combustion furnace to replace a furnacethat is neither of these, where the replacementis necessary because of a persons severechronic respiratory ailment or immune systemdisorder prescription required.

Gluten-free products the incremental costassociated with the purchase of gluten-freeproducts, as compared to the cost ofcomparable non-gluten-free products.A medical practitioner must certify in writingthat the person requires gluten-free fooddue to celiac disease.

Group home see Attendant care or care inan establishment on page 14.

Hair transplant surgery the amount paid toa medical practitioner or hospital.

Hearing aids or personal assistive listeningdevices including repairs and batteries.

Heart monitor including repairs and batteries prescription required.

Home care services paid to a nurse.

Homeopathic services if paid to a medicalpractitioner.

Hospitals public or private, that aredesignated as hospitals by the province,territory or jurisdiction where they are located.

Hospital bed including prescribed attachments prescription required.

Hydrotherapy amounts paid to a medicalpractitioner prescription required.

Infusion pump including disposableperipherals used in the treatment of diabetes prescription required.

Insulin prescription required.

In vitro fertility program , not includingdonations to a sperm bank.

Iron lungincluding repairs, a portable chestrespirator that performs the same function and

a continuous positive airway pressure machine.

Kidney machine the cost of the machine andthe following costs in relation to the machine:

repairs, maintenance, and supplies;

additions, renovations, or alterations to ahome (the hospital official who installed themachine must certify in writing that theadditions, renovations, or alterations were

necessary for installation);

the portion of the operating costs of thehome that relate to the machine (excludingmortgage interest and CCA);

a telephone extension in the dialysis roomand all calls to a hospital for advice or toobtain repairs; and

necessary and unavoidable costs totransport supplies.

Laboratory prescription required.

Large print-on-screen device designedexclusively to be used by a person who is blindin the operation of a computer prescriptionrequired.

Laryngeal speaking aids

Laser eye surgery


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Liver extract injections for a person withpernicious anaemia prescription required.

Marihuana or marihuana seeds the amountpaid to Health Canada or a designatedproducer for a person authorized under theMarihuana Medical Access Regulations or exemptunder section 56 of the Controlled Drugs and

Substances Act to possess or use the drug formedical purposes.

Medical devices see IT-519, Medical Expenseand Disability Tax Credits and Attendant CareExpense Deduction, for details.

Medical practitioner to verify if a specificprofession is recognized by a province orterritory for the purposes of claiming medicalexpenses, go to www.cra.gc.ca/medical .See IT-519, Medical Expense and Disability TaxCredits and Attendant Care Expense Deduction,for details.Moving expenses reasonable movingexpenses (that have not been claimed asmoving expenses on anyones tax return) tomove a person who has a severe and prolongedmobility impairment, or who lacks normalphysical development, to housing that is moreaccessible to the person or in which the personis more mobile or functional, to a limit of $2,000(for residents of Ontario, the provincial limitis $2,456).

Needles and syringes prescription required.

Note-taking services used by a person withan impairment in physical or mental functionsand paid to someone in the business ofproviding such services. A medical practitionermust certify in writing that these services arenecessary.

Nurse see IT-519, Medical Expense andDisability Tax Credits and Attendant Care ExpenseDeduction, for details.

Nursing home see Attendant care or care inan establishment on page 14.

Optical scanners or similar devices designedfor use by a person who is blind to enable themto read print prescription required.

Organ transplant reasonable amounts paidto locate a compatible donor, to arrange thetransplant including legal fees and insurancepremiums, and reasonable travelling costsincluding board and lodging for the patient,the donor, and their respective companions.

Orthodontic work including braces.

Orthopaedic shoes, boots, and inserts prescription required.

Osteogenesis stimulator (inductive coupling)for treating non-union of fractures or aidingin bone fusion prescription required.

Oxygen concentrator amounts paid tooperate the oxygen concentrator includingelectricity.

Pacemakers prescription required.

Page-turning devices to help a person turn thepages of a book or other bound document whenthey have a severe and prolonged impairmentthat markedly restricts their ability to use theirarms or hands prescription required.

Phototherapy equipment for use in thetreatment of psoriasis or other skin disorders.You can claim the amount paid to buy,operate, and maintain this equipment.

Premiums paid to private health servicesplans (include medical, dental orhospitalization plans).

Premiums paid to provincial or territorialprescription drug plans such as the QuebecPrescription Drug Insurance Plan, the NovaScotia Seniors Pharmacare Program, or theBritish Columbia Fair Pharmacare Program.Premiums paid under provincial or territorialgovernment medical or hospitalization plansare not eligible.

Pre-natal and post-natal treatment provided

by a medical practitioner.Pressure pulse therapy devices for thetreatment of a balance disorder. You can claimthese expenses for 2008 and later years prescription required.


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Private health care services

Reading services provided to a person who isblind or has a severe learning disability andpaid to someone in the business of providingsuch services. A medical practitioner mustcertify in writing that these services arenecessary.

Real-time captioning used by a person witha speech or hearing impairment and paid tosomeone in the business of providing suchservices.

Rehabilitative therapy including lip readingand sign language training for the adjustmentto a persons loss of hearing or speech.

Renovation or construction expenses theamounts paid to make changes to give a personwho has a severe and prolonged mobility

impairment or who lacks normal physicaldevelopment, access to (or greater mobilityor functioning within) the dwelling.

The costs may be incurred in building theprincipal residence of the person, or inrenovating or altering an existing dwelling.These costs can be claimed minus any relatedrebates such as for goods and servicestax/harmonized sales tax (GST/HST).

Renovation or construction expenses have tomeet the following conditions:

they would not typically be expected toincrease the value of the dwelling; and

they would not normally be incurred bypeople without severe and prolongedmobility impairments.

Make sure you get a breakdown of the costs.Costs could include:

buying and installing outdoor or indoorramps where stairways impede the

persons mobility;

enlarging halls and doorways to give theperson access to the various rooms of his orher dwelling; and

lowering kitchen or bathroom cabinets togive the person access to them.

These renovation expenses may also be eligiblefor the home renovation tax credit. Underproposed changes, you can claim an amount foreligible expenses incurred for work performedor goods acquired after January 27, 2009, andbefore February 1, 2010, under an agreemententered into after January 27, 2009, related to aneligible dwelling. The amount can only be

claimed for the 2009 tax year and applies toeligible expenses of more than $1,000, but notmore than $10,000. For more information, seeline 368 in the General Income Tax and BenefitGuide.

Respite care expenses see Attendant care orcare in an establishment on page 14.

Rocking bed for a person diagnosed withpoliomyelitis.

School for persons with an impairment inphysical or mental functions a medicalpractitioner must certify in writing that theequipment, facilities, or personnel speciallyprovided by that school are required becauseof the persons physical or mental impairment.

Scooter the amount paid for a scooter that isused in place of a wheelchair.

Sign-language interpretation services used bya person with a speech or hearing impairmentand paid to someone in the business of

providing such services.Spinal brace

Standing devices for standing therapy in thetreatment of a severe and prolonged mobilityimpairment. You can claim these expenses for2008 and later years prescription required.

Talking textbooks in connection withenrolment in an educational institution inCanada or a designated educational institutionfor a person who has a perceptual disability prescription required.Teletypewriters or similar devices that enable aperson who is deaf or unable to speak to makeand receive phone calls prescription required.


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Television closed caption decoders for aperson who is deaf prescription required.

Tests the cost of medical tests such ascardiographs, electrocardiograms, metabolismtests, radiological services or procedures, spinalfluid tests, stool examinations, sugar contenttests, urine analysis, and x-ray services. Also

claim the cost of any related interpretation ordiagnosis prescription required.

Therapy the cost of therapy received by aperson who qualifies for the disability amount,provided by someone who is not the spouse orcommon-law partner of the person who isclaiming the expense and who is 18 years of ageor older, when the amounts are paid. Thetherapy has to be prescribed and supervised bya medical doctor, a psychologist (for a mentalimpairment), or an occupational therapist (for aphysical impairment) Form T2201 required.

Training the amount paid for you or arelative to learn to care for a relative who hasan impairment in physical or mental functionsand is a member of your household ordependent on you for support. The amount hasto be paid to someone who is not your spouseor common-law partner and who was 18 yearsof age or older when the amounts were paid.

Travel expenses if medical treatment is notavailable within 40 kilometres from your

locality, you may be able to claim the cost ofpublic transportation (e.g., taxi, bus, or train) toget the treatment somewhere else. However, ifpublic transportation is not readily available,you can claim vehicle expenses to get medicaltreatment. You can choose to use a detailed method or a simple method for calculatingyour travel expenses.

If you use the detailed method to calculatevehicle expenses, you have to keep allreceipts and records for the vehicle

expenses you paid for your 12-monthperiod. You also have to keep track of thetotal number of kilometres you droveduring that period, as well as the number ofkilometres you drove specifically for thepurpose of medical expenses. Your claimfor travel expenses is the percentage ofyour total vehicle expenses that relate to thekilometres driven for medical reasons.

For example, if you drove 10,000 kilometresduring your 12-month period, and youdrove 1,000 kilometres for medical reasons,then 10% of your vehicle expenses can beclaimed for travel expenses.

If you use the simple method to calculatevehicle expenses, you have to keep track of

the kilometres you travel for medicalreasons during your 12-month period.Then, you multiply the number ofkilometres by the flat rate per kilometre foreach province or territory.

You can find a chart that shows the flat rates perkilometre for each province or territory (andadditional information about travel expenses) bygoing to www.cra.gc.ca/travelcosts or by callingour Tax Information Phone Service ( T.I.P.S. )at 1-800-267-6999.

If you have to travel more than 80 kilometresfrom your locality for medical treatment, inaddition to travel costs, you may be able toclaim the cost of your meals andaccommodations.

If you use the detailed method to calculate mealexpenses, you have to keep your receipts. If youuse the simple method, you can claim a flat rateof $17 a meal, to a maximum of $51 per day, perperson, without receipts. However, keep all ofyour receipts for accommodation expenses.

You can also claim travel expenses for someoneto accompany you if a medical practitionercertifies in writing that you are unable to travelwithout assistance.

If you have travel expenses related to medicaltreatment and you also qualify for the Northernresidents deduction (line 255 of your taxreturn), you can choose how to claim yourexpenses. For more information, seeForm T2222, Northern Residents Deductions .

Truss for hernia Tutoring services used by, and which aresupplementary to the primary education of,a person with a learning disability or animpairment in mental functions, and paid tosomeone in the business of providing suchservices who is not related to the person beingtutored. A medical practitioner must certify inwriting that these services are necessary.


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Vaccines prescription required.

Vehicle 20% of the amount paid for a van thathas been previously adapted, or is adaptedwithin six months of the date of purchase(minus the cost of adapting the van), totransport a person who needs to use awheelchair, to a limit of $5,000 (for residents

of Ontario, the provincial limit is $6,141).Vehicle modification to permit a personconfined to a wheelchair to gain independentaccess to and drive the vehicle prescriptionrequired.

Visual or vibratory signalling device for aperson with a hearing impairment prescription required.

Vitamin B12 injections for a person withpernicious anaemia prescription required.

Voice recognition software used by a personwho has an impairment in physical functions.A medical practitioner must certify in writingthat the expense is necessary because of aphysical impairment.

Volume control feature (additional) used bya person who has a hearing impairment prescription required.

Walking aids the amount paid for devicesdesigned exclusively to help a person who has

a mobility impairment to walk prescriptionrequired.

Water filter, cleaner, or purifier the amountpaid for a person to cope with or overcome asevere chronic respiratory ailment, or severechronic immune system dysregulation prescription required.

Wheelchairs and wheelchair carriers

Whirlpool bath treatments the amount paidto a medical practitioner. A hot tub that you

install in your home, even if prescribed by amedical practitioner, is not eligible.

Wigs the amount paid for a person who hassuffered abnormal hair loss due to a disease,accident, or medical treatment prescriptionrequired.

Expenses you CANNOT claimThere are a number of expenses that arecommonly claimed as medical expenses inerror. Non-eligible expenses include thefollowing:

athletic or fitness club fees;

birth control devices (non-prescription);

blood pressure monitors;

diaper services;

health plan premiums paid by an employerand not included in your income;

health programs;

organic food;

over-the-counter medications, vitamins,and supplements, even if prescribed by amedical practitioner;

personal response systems such as Lifelineand Health Line Services;

provincial and territorial plans such as theAlberta Health Care Insurance Plan and theOntario Health Insurance Plan (for acomplete list of non-eligible plans, go towww.cra.gc.ca/medical ); and

travel expenses for which you can getreimbursed.

Refundable medical expensesupplementThis refundable tax credit is available toworking people with low incomes and highmedical expenses.

You may be able to claim this credit if all thefollowing apply:

you made a claim for medical expenses on

line 332 of Schedule 1 or for the disabilitysupports deduction on line 215 of your taxreturn;

you were resident in Canada throughout2009; and

you were 18 years of age or older at the endof 2009.

For more information, see line 452 in theGeneral Income Tax and Benefit Guide.


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his section explains the special rules thatapply to amounts you can claim for

attendant care expenses.

You can claim amounts you or your spouse orcommon-law partner paid for attendant care orcare in any of the following places:

self-contained domestic establishments;

retirement homes, homes for seniors, orother institutions;

nursing homes (full-time care);

special schools, institutions, or other places(providing care or care and training); and

group homes in Canada.The amounts must have been paid for the careof yourself, your spouse or common-lawpartner, or a dependant.

A dependant is someone who depended onyou for support and is:

your or your spouses or common-lawpartners child or grandchild; or

your or your spouses or common-lawpartners parent, grandparent, brother,sister, uncle, aunt, niece, or nephew wholived in Canada at any time in the year.

You can claim amounts paid to an attendantonly if the attendant was not your spouse orcommon-law partner and was 18 years of ageor older when the amounts were paid.

An attendant who is hired privately willprobably be considered an employee. For moreinformation, see Guide RC4110, Employee orSelf-Employed?

Generally, you can claim the entire amountpaid for full-time care in a nursing home andfor care or care and training in a special school

or institution. In all other cases, the feesclaimed must be for salaries and wages paidfor attendant care services. If an individualissues the receipt for attendant care services,the receipt must include the attendants socialinsurance number. The chart on the next pageexplains what you can claim for attendant careas a medical expense.

NoteAttendant care expenses may be eligible asmedical expenses (line 330 and line 331)and for the disability supports deduction(line 215). The total you claim cannot be

more than the total amount paid. For moreinformation on the disability supportsdeduction, see page 19.

Which attendant care expenses canyou claim as medical expenses?You can claim attendant care expenses asmedical expenses that include your share ofthe salaries and wages paid to all employeesperforming the following duties:

food preparation;

housekeeping services for a residents

personal living space;

laundry services for a residents personal items;

health care (registered nurse, practicalnurse, certified health care aide, personalsupport worker);

activities (social programmer);

salon services (hairdresser, barber,manicurist, pedicurist), if included in themonthly fee;

transportation (driver); and

security for a secured unit.

Expenses you CANNOT claimYou cannot claim the cost of:

rent;

food;

cleaning supplies;

other operating costs (such as themaintenance of common areas andoutside grounds); and

salaries and wages paid to the followingemployees:

administrators;

receptionists;

groundskeepers; and

janitors or maintenance staff.

Attendant care or care in an establishment

T


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Attendant care or care in an establishment claimed as medical expenses

Type of attendantcare expense

Form T2201required

Letter from a medicalpractitioner required

Can you claim the disabilityamount?

self-containeddomesticestablishment

Yes, if a letter asdescribed inNote 1 is not

provided.

Yes, if a Form T2201is not provided(see Note 1 ).

Yes, if $10,000 or less isclaimed and we approveForm T2201.

No, if more than $10,000 isclaimed or if Form T2201is not approved.

retirement homes,homes for seniors orother institutions

Yes (see Note 2 ) No

Yes, if $10,000 or less isclaimed and we approveForm T2201.

No, if more than $10,000 isclaimed or if Form T2201is not approved.

full-time care in anursing home

Yes, if a letter asdescribed inNote 1 is not

provided.

Yes, if Form T2201 isnot provided(see Note 1 ).

No

care or care andtraining in a specialschool, institution orother place

No Yes (see Note 3 ) Yes, if we approveForm T2201.

group home inCanada Yes (see Note 2 ) No

Yes, if we approveForm T2201.

Note 1 The letter from a medical practitioner has to certify that the person is likely to continue to be dependenton others for his or her personal needs and care for the long-term, and needs a full-time attendantbecause of an impairment in physical or mental functions.

Note 2A detailed statement from the establishment has to be provided showing the amount paid for staffsalaries that apply to attendant care services. See Sample statement for attendant care expenses onthe next page.

Note 3A medical practitioner has to certify in writing that the person has an impairment in physical or mentalfunctions and confirm the persons need for the equipment, facilities, or personnel available in theestablishment.


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Sample statement for attendant careexpensesTo claim attendant care expenses paid to anestablishment, such as a retirement home, youhave to send us a detailed breakdown from theestablishment that clearly shows the amounts

paid for staff salaries that apply to the attendantcare services listed under Which attendantcare expenses can you claim as medicalexpenses? on page 14.

The sample statement below provides anexample of the detailed information we need.

Statement of Account for the 2009 YearResidents name: Stephen Black

Totalexpenses

Non-eligibleexpenses

Eligibleexpenses

Rent $14,909 $14,909

Administration staff wages 1,242 1,242

Nursing wages 4,259 $4,259

Activities director wages 402 402

House keeping and laundry

wages1,016 1,016

Dietician and chef wages 2,851 2,851

Transportation wages 365 365

Total $25,044 $16,151 $8,893

Based on the above statement, Stephens eligible attendant care expenses are $8,893.


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Example 1John is a 55-year-old single man who lives inhis own home. His only income is a disabilitypension of $28,000. Johns doctor has certifiedin writing that John is dependent on others forhis personal needs because of his physicalimpairment. As well, John has been approved

by the Canada Revenue Agency to claim thedisability amount. John pays his 43-year-oldneighbour, Marge, $14,000 each year to lookafter him full-time. John can claim the amountshe pays Marge for attendant care as a medicalexpense.

John has a choice to make. His first option is toclaim $10,000 of the attendant care expenses asa medical expense on line 330 and claim thedisability amount of $7,196 on line 316. Underthis option, he would have no federal tax topay.

His second option is to claim all $14,000 ofhis attendant care expenses as a medicalexpense, but then he would not be ableto claim the disability amount. His federaltax would be $378.

For John, the first option is best. See the tablebelow for a breakdown of Johns claims onhis tax return using both options.

Option 1 Option 2

Johns net and taxable income $28,000 $28,000

Line 300 Basic personal amount 10,320 10,320

Line 314 Pension income amount 2,000 2,000

Line 316 Disability amount (for self) 7,196 0

Line 330 Medical expenses for self,spouse or common-law partner, and yourdependent children born in 1992 or later

10,000 (3% of net income) 840

= 9,160

14,000 (3% of net income) 840

= 13,160

Line 335 Total federal non-refundabletax credits (add lines 300 to 330) 28,676 25,480

Line 420 Net federal tax $0 $378


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Example 2Judy is a 57-year-old single woman who earned$40,000 of pension income last year. She wasseriously injured in a car accident a few yearsago and, as a result, she requires full-timeattendant care. She has been approved by theCanada Revenue Agency to claim the disabilityamount. Last year, Judy paid $32,000 to a

retirement home, $21,000 of which was hershare of the salaries and wages paid to staff forattendant care.

Judy has a choice to make. Her first option is toclaim $10,000 as medical expenses on line 330and claim the disability amount of $7,196 online 316. Under this option, Judy would have topay $1,753 in federal tax.

Her second option is to claim all $21,000 of herattendant care expenses as a medical expense,but then she would not be able to claim thedisability amount. Her federal tax would be$1,182.

For Judy, the second option is best. See the tablebelow for a breakdown of Judys claims on her

tax return using both options.

Option 1 Option 2

Judys net and taxable income $40,000 $40,000

Line 300 Basic personal amount 10,320 10,320

Line 314 Pension income amount 2,000 2,000

Line 316 Disability amount (for self) 7,196 0

Line 330 Medical expenses for self,spouse or common-law partner, andyour dependent children born in 1992or later

10,000 (3% of net income) 1,200

= 8,800

21,000 (3% of net income) 1,200

= 19,800

Line 335 Total federalnon-refundable tax credits

(add lines 300 to 330)

28,316 32,120

Line 420 Net federal tax $1,753 $1,182


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n this section, we describe some of the taxcredits and deductions persons with

disabilities may be able to claim.

Disability supports deductionIf you have an impairment in physical ormental functions, you may be able to deductthe expenses that you incurred in the year inorder to work, go to school, or do research forwhich you received a grant. You cannot claimamounts you or someone else claimed asmedical expenses, or amounts that arereimbursed by a non-taxable payment suchas insurance.

NoteOnly the person with the impairment canclaim expenses for the disability supportsdeduction on line 215.

Use Form T929, Disability Supports Deduction ,to calculate your claim.

You can claim the amount you paid for thefollowing expenses:

Attendant care services provided in Canadaand used by a person with an impairment inphysical or mental functions. Amounts paid forattendant care services provided by thepersons spouse or common-law partner, or tosomeone under 18 years of age, cannot beclaimed. Full-time attendant care services maybe claimed if the person with the impairmentqualifies for the disability amount (Form T2201, Disability Tax Credit Certificate, required) or amedical practitioner certifies in writing thatthese services are necessary and that theimpairment is likely to be indefinite. Part-time attendant care services may only be claimed ifthe person with the impairment qualifies for the

disability amount (an approved Form T2201 isrequired).

Bliss symbol boards or similar devices used bya person who has a speech impairment to helpthe person communicate by selecting thesymbols or spelling out words prescriptionrequired.

Braille note-takers used by a person who isblind to allow that person to take notes (thatcan be read back to them, printed, or displayedin braille) with the help of a keyboard prescription required.

Braille printers or similar devices, includingsynthetic speech systems and largeprint-on-screen devices designed to be usedby a person who is blind in the operation of acomputer prescription required.

Deaf-blind intervening services used by aperson who is both blind and profoundlydeaf when paid to someone in the businessof providing such services.

Devices or software designed to be used by

a person who is blind or has a severe learningdisability to enable them to read print prescription required.

Electronic speech synthesizers that enable aperson who is unable to speak to communicateusing a portable keyboard prescriptionrequired.

Job coaching services (other than jobplacement or career counselling services)provided to a person with a severe andprolonged impairment in physical or mentalfunctions and paid to someone in the businessof providing such services. A medicalpractitioner must certify in writing that theseservices are necessary.

Note-taking services used by a person with animpairment in physical or mental functions andpaid to someone in the business of providingsuch services. A medical practitioner mustcertify in writing that these services arenecessary.

Optical scanners or similar devices designedfor use by a person who is blind to enable themto read print prescription required.

Page-turning devices to help a person turn thepages of a book or other bound document whenthey have a severe and prolonged impairmentthat markedly restricts their ability to use theirarms or hands prescription required.

What can you claim for yourself?

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Reading services provided to a person who isblind or has a severe learning disability andpaid to someone in the business of providingsuch services. A medical practitioner mustcertify in writing that these services arenecessary.

Real-time captioning or sign-languageinterpretation services used by a person witha speech or hearing impairment and paid tosomeone in the business of providing suchservices.

Talking textbooks in connection withenrolment in an educational institution inCanada or a designated educational institutionfor a person who has a perceptual disability.A medical practitioner must certify in writingthat the expense is necessary.

Teletypewriters or similar devices that enable a

person who is deaf or unable to speak to makeand receive phone calls prescription required.

Tutoring services used by, and which aresupplementary to the primary education of,a person with a learning disability or animpairment in mental functions, and paid tosomeone in the business of providing suchservices who is not related to the person beingtutored. A medical practitioner must certify inwriting that these services are necessary.

Voice recognition software used by a personwho has an impairment in physical functions.A medical practitioner must certify in writingthat the expense is necessary because of aphysical impairment.

NoteSome disability supports expenses are alsoeligible to be claimed as medical expenses.The person with the impairment can claimthese expenses at either line 215 or line 330,or split the claim between lines 215 and 330,as long as the total of the amounts claimed isnot more than the total expense.

Disability amount (for self)To claim this amount, you must have animpairment in physical or mental functions thatis severe and prolonged. An impairment isprolonged if it has lasted, or is expected to last,for a continuous period of at least 12 months.

To find out if you may be eligible for thisamount and should proceed to the stage ofhaving the application certified, complete theself-assessment questionnaire of Form T2201,Disability Tax Credit Certificate which is includedin the middle of this guide.

You can claim a supplement if you were

under 18 years of age at the end of the year andyou qualify for the disability amount. However,child care expenses (on line 214) and attendantcare expenses (on line 330 or 331) anyoneclaimed for you for 2009 may reduce thesupplement. Attendant care expenses (online 215) you claim for yourself for 2009 mayalso reduce the supplement.

If this is a new application for this amount,you have to submit a completed Form T2201(including Part A ) certified by a qualifiedpractitioner or your claim will be delayed. Wewill review your claim before we assess yourreturn to determine if you qualify. You cansend a completed Form T2201 at any timeduring the year to one of the tax offices listedon page 30.

If you qualified for this amount for 2008 andyou still meet the eligibility requirements into2009, you can claim this amount withoutsending us a new Form T2201. However, youhave to send us one if the previous period ofapproval has ended before 2009, or we ask youto do so.

If at any time your impairment improves suchthat you no longer meet the Disability tax crediteligibility criteria, you must advise us.

If you were 18 years of age or older at the endof 2009, claim the federal disability amount of$7,196 on line 316 of Schedule 1.

If you were under 18 years of age at the endof 2009, calculate the federal disability

supplement by completing the chart for line 316on the federal worksheet in your forms book.

NoteIf you or anyone else paid for attendant care,or for care in an establishment, special rulesmay apply. For more information, seeAttendant care or care in an establishmenton page 14.


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Tuition, education, and textbook amountsEligible tuition feesYou can claim fees paid for courses you tookin 2009. Generally, a course qualifies if it wastaken at the post-secondary level or, if you were16 years of age or older at the end of the year, itdevelops or improves skills in an occupationand the educational institution has beencertified by Human Resources and SkillsDevelopment Canada.

However, more than $100 for the year musthave been paid to each Canadian educationalinstitution whose fees you claim. Not all feescan be claimed. Also, you cannot claim otherexpenses such as board and lodging, studentsassociation fees, or textbooks (see Textbookamount below).

Education amountYou can claim this amount for each whole or partmonth in 2009 in which you were enrolled in aqualifying program. If you were under 16 at theend of the year, you can claim this amount onlyfor courses you took at the post-secondary level.The following amounts apply for each month inwhich you were enrolled:

If you were enrolled as a full-time student,

you can claim $400 per month.

If you attended only part-time and you canclaim the disability amount, you can claim$400 per month.

If you could attend only part-time becauseyou had an impairment in physical or mentalfunctions, but you do not qualify for thedisability amount, you can claim $400 permonth. In that case, have an authorizedperson either complete Part 3 of Form T2202,Education and Textbook Amounts Certificate, orgive you a signed letter certifying yourimpairment.

If you were enrolled part-time, you canclaim $120 per month.

You can claim only one education amount foreach monththe full-time amount or thepart-time amount.

Textbook amountYou are eligible to claim an amount fortextbooks only if you are entitled to claim theeducation amount.

The amount is:

$65 for each month you qualify for thefull-time education amount; and

$20 for each month you qualify for thepart-time education amount.

You have to claim your tuition, education, andtextbook amounts first on your own return, evenif someone else paid your fees. However, youmay be able to transfer the unused part of theseamounts to your spouse or common-law partner,or to your or your spouses or common-lawpartners parent or grandparent.

You can carry forward and claim in a future yearthe part of your tuition, education, and textbookamounts you cannot use (and do not transfer) forthe year. Any amount carried forward cannot betransferred to anyone else.

For more information about eligible tuition fees,the education amount, and the textbook amount,see Pamphlet P105, Students and Income Tax, orline 323 in the General Income Tax and BenefitGuide.

Medical expensesFor information about the medical expenses youcan claim, see Medical expenses on page 6.

Working income tax benefit(WITB)You may be able to claim the WITB. The WITB isfor low-income individuals and families whohave earned income from employment, business,or scholarships and research grants. The WITB

consists of a basic amount and a disabilitysupplement.

Disability supplement If you qualify for thedisability amount (see previous page) and youhad working income in the year, you may be ableto claim a working income tax benefit disabilitysupplement. For more information, see PamphletRC4227, Working Income Tax Benefit, or line 453 inthe General Income Tax and Benefits Guide.


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n this section, we describe some of the taxcredits, deductions, and benefits that

someone supporting a person with animpairment may be able to claim or receive.

Child disability benefitIf you receive the Canada Child Tax Benefit(CCTB) for a child who qualifies for thedisability amount, you may be eligible toreceive the Child Disability Benefit (CDB). Achild qualifies for the disability amount whenwe have approved Form T2201, Disability TaxCredit Certificate, for that child.

You do not need to make a separate applicationto receive the CDB, it will be calculatedautomatically for the current and the twoprevious benefit years for children who qualifyand are under 18 years of age. If you want toget the CDB beyond these benefit years, senda letter to your tax office (see page 30).

The CDB is based on family net income andprovides up to a maximum of $204.58 per childeach month to families with eligible children.The CDB payment will be included in the CCTB

amount. For more information about the CDB,go to www.cra.gc.ca/benefits or call1-800-387-1193.

NoteWhen filing a tax return, you willbe able to claim the disability amount andcorresponding supplement for eachqualifying child. For more informationon the disability amount, go towww.cra.gc.ca/disability or call theTax Information Phone Service ( T.I.P.S )

at 1-800-267-6999.

Child care expensesYou or your spouse or common-law partnermay have paid someone to look after your childwho, at some time in 2009, was under 16 yearsof age or had an impairment in physical ormental functions.

Generally, the spouse or common-law partnerwith the lower net income (even if it is zero) canclaim these expenses, but only if the expenseswere paid so one of you could earn income, goto school, or do research in 2009.

NoteIf the person with the lower net income wasnot capable of caring for children because ofan impairment in physical or mentalfunctions, the spouse or common-law partnerwith the higher net income may be able toclaim these expenses.

You can deduct some or all of these expenses

on line 214 of your tax return. For moreinformation, and to make your claim, seeForm T778, Child Care Expenses Deductionfor 2009.

Amount for an eligibledependantYou may be able to claim this amount if, at anytime in the year , you met all of the followingconditions at once:

you did not have a spouse or common-lawpartner or, if you did, you were not living

with, supporting, or being supported bythat person;

you supported a dependant in 2009; and

you lived with the dependant (in mostcases in Canada) in a home youmaintained. You cannot claim this amountfor a person who was only visiting you.

In addition, at the time you met the above

conditions, the dependant also must have beeneither:

your parent or grandparent by blood,marriage, common-law partnership, oradoption; or

What can you claim for a person with animpairment in physical or mental functions?

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your child, grandchild, brother, or sister, byblood, marriage, common-law partnership,or adoption and either under 18 years ofage, or had an impairment in physical ormental functions.

If you or someone else claims this amount for adependant, it may affect other claims being

made. For more information, see the chart onpage 26.

Do you have to pay child support? Generally,you cannot claim an amount for an eligibledependant for whom you have to pay childsupport. However, special rules may apply.


Amount for children born

in 1992 or laterYou may be able to claim an amount for each ofyour or your spouses or common-law partnerschildren who were under 18 years of age at theend of the year.

The full amount can be claimed in the year ofthe childs birth, death, or adoption.

If the child resides with both parentsthroughout the year, either you or your spouseor common-law partner can claim this amount.

If the child does not reside with both parentsthroughout the year, the parent or spouse orcommon-law partner who claims the amountfor an eligible dependant (see the previouspage) for that child, can claim this amount.


Amount for infirm dependantsage 18 or olderYou can claim an amount for each of youror your spouses or common-law partnersdependent children or grandchildren if thatchild or grandchild had an impairment in physical or mental functions and was born in1991 or earlier .

You can claim an amount for more than oneperson as long as each one meets all thefollowing conditions. The person must havebeen:

your or your spouses or common-lawpartners parent, grandparent, brother,sister, aunt, uncle, niece, or nephew;

born in 1991 or earlier and had an

impairment in physical or mental functions;

dependent on you, or on you and others,for support; and

a resident of Canada at any time in theyear. You cannot claim this amount for aperson who was only visiting you.

A parent includes someone on whom you werecompletely dependent and who had custodyand control of you when you were under19 years of age.

Is the amount for an eligible dependant beingclaimed? If you are claiming that amount,you may also be able to claim an amount forinfirm dependants age 18 or older for the samedependant. If someone else is claiming thatamount for a dependant, you cannot claim anamount for infirm dependants age 18 or olderfor the same dependant.

Is the caregiver amount being claimed?

If you or someone else is claiming that amount,you cannot claim an amount for infirmdependants age 18 or older for the samedependant.

Do you have to pay child support? Youcannot claim an amount for infirm dependantsage 18 or older for a child for whom you haveto pay child support. However, if you wereseparated from your spouse or common-lawpartner for only part of the year due to abreakdown in your relationship, special rules

apply. Did you and another person support the samedependant? You can split the claim for thatdependant. However, the total of your claimand the other persons claim cannot be morethan the maximum amount allowed for thatdependant.



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Childrens fitness amountYou may be able to claim an amount for feespaid in 2009 that relate to the cost of registeringyour or your spouses or common-law partnerschild in a prescribed program of physicalactivity. The child must have been under16 years of age or under 18 years of age ifeligible for the disability amount, at thebeginning of the year in which an eligiblefitness expense was paid.

You can claim this amount provided thatanother person has not already claimed thesame fees and that the total claimed is not morethan the maximum amount that would beallowed if only one person were claiming theamount.

Children with disabilities If the childqualifies for the disability amount and is under

18 years of age at the beginning of the year, anadditional amount may be claimed.

NoteYou may have paid an amount that wouldqualify to be claimed as child care expensesand the childrens fitness amount. If this isthe case, you must first claim this amount aschild care expenses. Any unused part can beclaimed for the childrens fitness amount aslong as the requirements are met.


Caregiver amountIf, at any time in 2009, you (either alone or withanother person) maintained a dwelling whereyou and one or more of your dependants lived,you may be able to claim this amount.

Each dependant must have been one of thefollowing individuals:

your or your spouses or common-lawpartners child or grandchild; or

your or your spouses or common-lawpartners brother, sister, niece, nephew,aunt, uncle, parent, or grandparent whowas resident in Canada. You cannot claimthis amount for a person who was onlyvisiting you.

In addition, each dependant must have been:

18 years of age or older when he or shelived with you; and

dependent on you due to an impairment inphysical or mental functions or, if he or sheis your or your spouses or common-lawpartners parent or grandparent, born in1944 or earlier.

Also, the dependants net income must havebeen less than a certain amount. Forinformation about this income limitation, seeline 315 in the General Income Tax and BenefitGuide.

Do you have to pay child support? Youcannot claim the caregiver amount for a childfor whom you have to pay child support.However, if you were separated from your

spouse or common-law partner for onlypart of the year due to a breakdown in yourrelationship, special rules apply.

Did you and another person support the samedependant? You can split the claim for thatdependant. However, the total of your claimand the other persons claim cannot be morethan the maximum amount allowed for thatdependant.

If anyone (including you) can claim thisamount for a dependant, no one can claim anamount for infirm dependants age 18 or olderfor that dependant. If anyone other than you claims an amount for an eligible dependant,you cannot claim the caregiver amount for thatdependant.


Disability amount transferredfrom a dependantYou may be able to claim all or part of yourdependants disability amount if he or she wasresident in Canada at any time in 2009 and wasdependent on you for some or all of the basicnecessities of life (food, shelter, and clothing).


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In addition, one of the following situations hasto apply:

You claimed an amount on line 305 for thatdependant, or you could have if you didnot have a spouse or common-law partnerand if the dependant did not have anyincome.

The dependant was your or your spouses

or common-law partners child, grandchild,parent, grandparent, brother, sister, aunt,uncle, niece, or nephew, and you claimedan amount on line 306 or 315 for thatdependant, or you could have if he or shehad no income and had been 18 years ofage or older in 2009.

You cannot claim this credit if the spouse orcommon-law partner of the person with animpairment is already claiming the disabilityamount or any other non-refundable tax credit(other than medical expenses) for the personwith an impairment.

Do you have to pay child support? Youcannot claim the disability amount transferredfrom a dependant for a child for whom youhave to pay child support. However, if youwere separated from your spouse orcommon-law partner for only part of the yeardue to a breakdown in your relationship,special rules apply.

Did you and another person support the samedependant? You can split the claim for thatdependant. However, the total of your claimand the other persons claim cannot be morethan the maximum amount allowed for thatdependant.

You may also be able to transfer an amount fora supplement if your dependant was under18 years of age at the end of the year andqualified for the disability amount.

NoteIf you or anyone else paid for attendant care,or for care in an establishment, special rulesmay apply. For more information, seeAttendant care or care in an establishmenton page 14.


Amounts transferred from yourspouse or common-law partnerYou may be able to claim all or part of thefollowing amounts for which your spouse orcommon-law partner qualifies:

the age amount if your spouse orcommon-law partner was 65 years of ageor older;

the amount for children born in 1992 orlater;

the pension income amount;

the disability amount; and

tuition, education and textbook amounts.


Tuition, education, and textbook amounts transferred froma childIf your or your spouses or common-lawpartners child or grandchild does not need touse all of his or her tuition, education and

textbook amounts, you may be able to claim allor part of the unused amount.

A part-time student may be able to claim thefull-time education amount if the student isentitled to the disability amount on line 316 oftheir tax return, or if the student had animpairment in physical or mental functions.


Medical expensesFor information about the medical expensesyou can claim for a dependant, see Medicalexpenses on page 6.


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here are related non-refundable tax creditsfor dependants that can be claimed together

and some that cannot. In all cases, thedependant has to be related to you by blood,marriage, common-law partnership, oradoption. Your marital status, yourdependants relationship to you, their age,residence status, net income, and whether theyhave an impairment in physical or mental

functions are factors that have to be taken intoconsideration when determining whether youcan claim any of these amounts.

If you have determined you can claim anon-refundable tax credit for your dependantand, if based on the chart below, you think youmay be able to claim a related credit, see theGeneral Income Tax and Benefit Guide,to confirmyour eligibility.

If you have determinedthat you can claim: You may also be able to claim:

Line 305 Amount for an eligibledependant

Line 367 You may also be able to claim an amount for children born in1992 or later for the dependant that you claimed at line 305.

Line 306 You may also be able to claim an amount for infirmdependants age 18 years or older for the dependant that you claimed atline 305. However, you cannot claim the dependant at line 306 ifsomeone else has claimed them at line 305.

Line 315 You may also be able to claim a caregiver amount for thedependant that you claimed at line 305. However, you cannot claim thedependant at line 315 if someone else has claimed them at line 305.

Line 306 Amount for infirmdependants age 18 yearsor older

Line 305 You may also be able to claim an amount for an eligibledependant as long as no one else has claimed them at line 305 or 306.

Note You cannot claim an amount at line 367 or line 315 for adependant you or anyone else claimed at line 306.

Line 315 Caregiver amount

Line 305 You may also be able to claim an amount for an eligibledependant as long as no one else has claimed them at line 305 or 306.

Note You cannot claim an amount at line 367 or line 306 for adependant you or anyone else claimed at line 315.

What related non-refundable tax credits canyou claim together?

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he intent of a registered disability savingsplan (RDSP) is to help parents and others

save for the long-term financial security of abeneficiary who has a severe and prolongedimpairment in physical or mental functions.

The beneficiary named under an RDSP mustbe eligible for the disability amount.

For more information, visit our Web siteat www.cra.gc.ca or see Information SheetRC4460, Registered Disability Savings Plan(RDSP).

nder proposed changes, you can claiman amount of $5,000 for the purchase

of a qualifying home made afterJanuary 27, 2009 (closing after this date). Youdo not have to be a first-time home buyer if youare eligible for the disability amount or if you

buy the home for the benefit of a related personwho is eligible for the disability amount.However, the purchase must be made to allowthe person eligible for the disability amount tolive in a home that is more accessible or bettersuited to the needs of that person.

For the purposes of this amount, a personeligible for the disability amount is one forwhom a disability amount may be claimedfor the year in which an agreement to buy thehome was entered into, or could be claimedif costs for attendant care or care in a nursing

home were not claimed as medical expenses atline 330 or 331.


f you are medically certified as having a

permanent mobility impairment, and youcannot safely use public transportation, you canapply for a refund of part of the federal excisetax on the gasoline you buy.

For more information and an application form,

see Information Sheet XE8, Federal ExciseGasoline Tax Refund Program, available atwww.cra.gc.ca/disability or by calling1-800-959-2221.

n this section, we describe some of the goodsand services used by persons with disabilities

that are supplied exempt from or zero-rated for

the goods and services tax/harmonized salestax (GST/HST). This means you will not payGST/HST on these expenses, or you will beeligible to claim a rebate for the GST/HST youdid pay.

Health care servicesYou do not have to pay GST/HST for mosthealth care services. An example of a healthcare service that is supplied exempt fromGST/HST is a homemaker service, funded by agovernment or a municipality, provided to anindividual in their place of residence.

Registered disability savings plan (RDSP)

T

Home buyers amount

U

Excise tax information

I

GST/HST information

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A homemaker service includes household orpersonal services such as cleaning, laundering,meal preparation, and child care that areprovided to a person who, due to age or animpairment in physical or mental functions,needs help.

If you receive subsidized homemaker services

on which you do not have to pay GST/HST, allother supplies of homemaker services youreceive are also GST/HST-exempt.

Personal care and supervisionprogramsYou do not have to pay GST/HST for servicesany business provides for care and supervisionto an individual with a limited capacity forself-supervision and self-care due to animpairment in physical or mental functions.This exemption applies to services providedmainly in the establishment of the provider.

An example of this exemption would bedaytime or overnight supervision provided toa person with an impairment when the maincaregiver is working or is otherwiseunavailable.

Meals on Wheels and similarprogramsA public sector body such as a charity, anon-profit organization, or a government mayoperate a program to provide prepared mealsto seniors or persons with disabilities in theirhome. If so, you do not have to pay GST/HSTwhen you receive food and beverages underthe program.

Recreational programsYou do not have to pay GST/HST forrecreational programs offered by a public sectorbody that are primarily for persons withdisabilities.

Recreational programs may include board andlodging at recreational camps or similar places,as well as recreational services, including thoseprovided on an ongoing basis at a communitycentre.

Medical devices and suppliesYou do not have to pay GST/HST on:

wheelchairs, walkers, and other similar aidsto locomotion that are specially designedfor persons with disabilities;

hearing aids;

prescription eyewear supplied under the

written order of an eye care professional;

selector control devices specially designedto enable a person with a disability toselect, energize, or control household,industrial, or office equipment;

toilet-seats, bath-seats, or shower-seatsspecially designed for use by a person witha disability;

patient lifters specially designed to move aperson with a disability;

canes or crutches specially designed for useby a person with a disability;

clothing specially designed for use by aperson with a disability, when the clothingis supplied on the written order of amedical practitioner for use by the personnamed in the order;

incontinence products specially designedfor use by a person with a disability;

auxiliary driving controls that are designedfor attachment to a motor vehicle, thatenable a person with a disability to operatea motor vehicle;

modification of vehicles to adapt them forthe transportation of a person using awheelchair; and

the supply of trained dogs for a person whois blind or with a hearing impairment,including the service of training the personto use such a dog. The supply has to bemade to or by an organization operated forthe purpose of training and providing suchdogs.


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Specially equipped motorvehiclesYou may buy a new or used vehicle from adealer which is already equipped with eitherauxiliary driving controls to enable anindividual with a disability to operate thevehicle, or with a device designed to allow a

wheelchair to be placed in the vehicle withouthaving to collapse the wheelchair. If so,GST/HST applies to the purchase price of thevehicle.

You can get a rebate for the GST/HST payableon the part of the purchase price that relates tothe modification of the vehicle and theinstallation of these devices, either from thesupplier or by sending us a completedForm GST518, GST/HST Specially EquippedMotor Vehicle Rebate Application.

The rebate is also available if you paidGST/HST on modifications that were made tospecially equip your vehicle outside of Canada.

he Customs Tariff provides for duty-freeentry of goods (and the articles and

materials used in those goods) that arespecifically designed for use by persons withdisabilities.

If you buy such goods while abroad, youwill have to declare them. The goods wouldhave to be classified under a tariff item inChapters 1 to 97. If the goods you buy meet thecriteria of being specifically designed for use bypersons with disabilities, specify tariff itemNo. 9979.00.00 when you make your customsdeclaration so you do not have to pay the dutythat might otherwise apply.

If you have questions about goods you areplanning to import, visit the Canada BorderServices Agency (CBSA) Web site atwww.cbsa.gc.ca , call 1-800-461-9999, or contactyour nearest CBSA office.

Staff at that office can explain any specialrequirements ahead of time, so that your goodsclear customs quickly.

For CBSA addresses and telephone numbers,see the CBSA Web site or the listings in thegovernment section of your telephone book.

Customs information

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f you need to send us a letter or a completed Form T2201, Disability Tax Credit Certificate, use one ofthe addresses shown below:

If you are normally served by thetax services offices in:

Send your form or letter to the DisabilityTax Credit Unit of your Tax Center:

British Columbia, Yukon, or Regina Surrey Tax Centre9755 King George HwySurrey BC V3T 5E6

Alberta, Manitoba, Northwest Territories, Saskatoon,Thunder Bay, London, or Windsor

Winnipeg Tax CentrePO Box 14006 STN MainWinnipeg MB R3C 0E5

Toronto East, Toronto North, Toronto Centre,Toronto West, or Sudbury (the area of Sudbury/ Nickel Belt only)

Sudbury Tax Centre1050 Notre Dame AvenueSudbury ON P3A 5C1

Nunavut, Montral, Laval, Sherbrooke,Rouyn-Noranda, Ottawa, or Sudbury (other than thearea of Sudbury/Nickel Belt)

Shawinigan-Sud Tax CentrePO Box 4000 STN MainShawinigan QC G9N 7V9

Qubec, Chicoutimi, Rimouski, Trois-Rivires,Outaouais, or Montrgie-Rive-Sud

Jonquire Tax Centre2251 Ren-Lvesque BlvdJonquire QC G7S 5J2

Nova Scotia, New Brunswick, Newfoundland andLabrador, Kingston, Peterborough, or St. Catharines

St. Johns Tax CentrePO Box 12072 STN ASt. Johns NL A1B 3Z2

Prince Edward Island, Belleville, Hamilton, orKitchener/Waterloo

Summerside Tax Centre275 Pope RoadSummerside PE C1N 6A2

International Tax Services Office International Tax Services Office102A-2204 Walkley Rd

Ottawa ON K1A 1A8

Tax office addresses

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ontact us if, after reading this guide, youwould like to get forms or publications, or

you need help.

To get forms or publications, go towww.cra.gc.ca/forms or call 1-800-959-2221.

For more information or enquiries, visit ourWeb site at www.cra.gc.ca or call1-800-959-8281.

My Account is a secure, convenient, andtime-saving way to access and manage yourtax and benefit information online, seven daysa week! If you are not registered withMy Account but need information right away,use Quick Access to get fast, easy, and secureaccess to some of your information now.

For more information, go towww.cra.gc.ca/myaccount or seePamphlet RC4059, My Account for individuals.

T.I.P.S. (Tax Information Phone Service) For personal and general tax information bytelephone, use our automated T.I.P.S. bycalling 1-800-267-6999.

Our service complaint processIf you are not satisfied with the service youhave received, contact the CRA employee youhave been dealing with (or call the phonenumber you have been given).

If you still disagree with the way your concernsare being addressed, ask to discuss the matterwith the employees supervisor.

If the matter is still not resolved, you have theright to file a service complaint by completingForm RC193, Service-Related Complaint. If youare still not satisfied with the way the CRA hashandled your complaint, you can contact theTaxpayers Ombudsman.

For more information, go towww.cra.gc.ca/complaints or seePamphlet RC4420, Information on CRA-ServiceComplaints.

Your opinion counts

If you have any comments or suggestions thatcould help us improve our publications, wewould like to hear from you. Please send yourcomments to:

Taxpayer Services DirectorateCanada Revenue Agency750 Heron RoadOttawa ON K1A 0L5

For more information

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