medical and disability related info rc4064-12e

7/27/2019 Medical and Disability Related Info Rc4064-12e

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Medical andDisability-RelatedInformation

2012

RC4064(E) Rev. 12


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www.cra.gc.ca

his guide is for persons with medical expenses or impairments in physical or mental functions andsupporting family members. It gives information on eligible medical expenses, services we provide

for persons with impairments in physical or mental functions, and other related information on incometax, excise tax, customs, and the goods and services tax/harmonized sales tax (GST/HST).

e list the major changes in the following box, including income tax changes that have beenannounced but were not law at the time this guide was printed. If they become law as proposed,

they will be effective for 2012 or as of the dates given. For more information about these and otherchanges, see the areas outlined in this guide.

Family caregiver amountIf you have a dependant with an impairment in physical or mental functions, you could be eligible for

an additional amount of $2,000 in the calculation of certain non-refundable tax credits. For moreinformation, see page 22.

Medical expensesPrescribed blood coagulation monitors including disposable peripherals such as pricking devices,lancets, and test strips are now eligible as medical expenses. For more information, see pages 6 and 31.

If you have a visual impairment, you can get our publicationsin braille, large print, etext, or MP3 by going towww.cra.gc.ca/alternate or by calling 1-800-959-2221. You canalso get your personalized correspondence in these formats bycalling 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 2012?

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Page Page

Services for persons with disabilities ......... 4

Medical expenses ............................................ 5Medical expenses for self, spouse or

common-law partner, and yourdependent children bornin 1995 or later ............................................... 5

Allowable amount of medical expenses forother dependants .......................................... 5

Eligible medical expenses ............................... 6Expenses you cannot claim ............................. 11Refundable medical expense supplement .... 12

Attendant care orcare in an establishment ............................. 12

Which attendant care expenses can you

claim as medical expenses? ......................... 13Expenses you cannot claim ............................. 13Can you claim attendant care expenses and

the disability amount? .................................. 14Sample statement for attendant care

expenses ......................................................... 15

Travel expenses ............................................... 17Meal and vehicle expenses ............................. 17Accommodations ............................................. 17

What can you claim for yourself?................. 18Disability supports deduction ........................ 18

Disability amount (for self) ............................. 20Medical expenses ............................................. 20Your tuition, education, and textbook

amounts .......................................................... 20Working income tax benefit ........................... 21

What can you claim for a person with animpairment in physical ormental functions?......................................... 22

Family caregiver amount ................................ 22

Amounts transferred from your spouse orcommon-law partner .................................... 23

Amount for an eligible dependant................. 23Amount for children born in 1995 or later .... 23

Amount for infirm dependantsage 18 or older ............................................... 24

Caregiver amount ............................................ 24Disability amount transferred from a

dependant ...................................................... 25Child care expenses .......................................... 25Child disability benefit .................................... 26Childrens fitness amount ............................... 26Childrens arts amount .................................... 26Tuition, education, and textbook amounts

transferred from a child ............................... 27Medical expenses.............................................. 27

What related non-refundable tax creditscan you claim together?............................... 28

Registered disability savings plan............... 29

Home buyers amount .................................... 29

Excise tax information .................................... 29

GST/HST information.................................... 29Health care services ......................................... 30Homemaker services........................................ 30

Personal care and supervision services ......... 30Home-delivered meals and similarprograms ........................................................ 30

Recreational programs ..................................... 30Medical devices and supplies ......................... 30Specially equipped motor vehicles ................ 31

Customs information...................................... 31

Tax centre addresses ....................................... 32

For more information ..................................... 33

Table of contents


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Help for persons who have ahearing or speech impairmentDo you use a teletypewriter (TTY)? TTYusers can call 1-800-665-0354 for bilingual

assistance during regular business hours.Do you use an operator-assisted relay service? If you use an operator-assisted relay service,call 1-800-959-8281 during regular businesshours. We need your written permission todiscuss your information with the relayoperator. Send a letter containing the followinginformation (we will keep it on file until youask us to change it) to your tax centre (seepage 32):

your name, address, and social insurancenumber;

the name of the telephone company thatyou are authorizing to discuss yourinformation during relay calls; and

your signature and the date you signedthe letter.

Agents are available Monday to Friday(except holidays) from 8:15 a.m. to 5:00 p.m.From February 18 to April 30, these hours areextended to 9:00 p.m. on weekdays, and

9:00 a.m. to 5:00 p.m. on Saturdays(except Easter weekend).

Would you like to use a sign languageinterpreter? If you give us 48 hours notice,we can arrange to have a sign languageinterpreter available at an interview or meeting

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

Alternative formats include braille, large print,and MP3. Publications are available all year,but to get your publications in the format youwant in time for the tax-filing period, send usyour request as soon as possible.

If you have difficulty completing a regular printincome tax and benefit return, you can file yourtax return in braille or in large print. To getyour publications in the format you want, go towww.cra.gc.ca/alternate or call 1-800-959-2221.

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ou can claim eligible medical expenses paidin any 12-month period ending in 2012

and not claimed by you or anyone else in 2011.Generally, you can claim all amounts paid,even if they were not paid in Canada.

If you are claiming expenses for a person whodied in 2012, these amounts can be claimed forany 24-month period that includes the date ofdeath if the expenses were not claimed for anyother year.

You can only claim the part of an expense forwhich you have not been or will not bereimbursed. However, you can claim the fullexpense if the reimbursement is included inyour income, such as a benefit shown on aT4 slip, and you did not deduct the

reimbursement anywhere else on your incometax and benefit return.

Supporting documents If you are filingelectronically, keep all your documents in casewe ask to see them at a later date. If you arefiling a paper return, attach all documents foryourself and documents for the person(s) youare claiming (other than for premiums paid toa health services plan, which you should keepin case we ask to see them at a later date).Receipts must show the name of the company

or individual to whom the expense was paid.Receipts for attendant care or therapy paid toan individual should also show the individualssocial insurance number.

For information about how to claim yourmedical expenses, see lines 330 and 331 inthe General Income Tax and Benefit Guide.

For a list of eligible medical expenses, seeEligible medical expenses on the next page.

For more information, see Interpretation

Bulletin IT-519,Medical Expense and DisabilityTax Credits and Attendant Care ExpenseDeduction.

Medical expenses for self,spouse or common-law partner,and your dependent childrenborn in 1995 or later

Claim at line 330 the total eligible medicalexpenses you or your spouse or common-lawpartner paid for:

yourself; your spouse or common-law partner; and your or your spouses or common-law

partners child born in 1995 or later.

Allowable amount of medical

expenses for other dependantsClaim on line 331 the part of eligible medicalexpenses you or your spouse or common-lawpartner paid for the following persons whodepended on you for support:

your or your spouses or common-lawpartners child born in 1994 or earlier, orgrandchild; or

your or your spouses or common-lawpartners parent, grandparent, brother,

sister, uncle, aunt, niece, or nephew whowas a resident of Canada at any time inthe year.

You have to calculate, for each dependant,the medical expenses that you are claiming online 331. The amount you can claim is the totalof these expenses minus the lesser of $2,109 or3% of the dependants net income for the year(line 236 of their income tax and benefit return).

NoteIf more than one person supports yourdependant, each supporting person mayclaim the allowable amount of medicalexpenses as long as the total amount claimedby all supporting persons is not more thanthe total expenses paid. Each supportingperson must calculate their claim as indicatedabove.

Medical expenses

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Eligible medical expensesThe cost of any of the following items can beclaimed on line 330 or used in the calculationfor a claim on line 331. We specify anycertification needed, including an approvedForm T2201, Disability Tax Credit Certificate. Thislist is not exhaustive.

NoteThe person with the impairment in physicalor mental functions may be able to claimsome of the following expenses as adisability supports deduction (see page 18).He or she can claim these expenses on eitherline 215 or line 330, or split the claim betweenthese two lines as long as the total of theamounts claimed is not more than the totalexpenses paid.

Acoustic coupler prescription required.

Air conditioner $1,000 or 50% of the amountpaid for the air conditioner, whichever is less,for a person with a severe chronic ailment,disease, or disorder prescription required.

Air filter, cleaner, or purifier the amountpaid for a person to cope with or overcome asevere chronic respiratory ailment or a severechronic immune system disorder prescriptionrequired.

Altered auditory feedback devices for treating

a speech disorder prescription required.

Ambulance service to or from a public orlicensed private hospital.

Animals the cost of a specially trained animalto help a person who is blind, profoundly deaf,has a severe and prolonged physicalimpairment that markedly restricts the use ofhis or her arms or legs, or who is severelyaffected by autism or epilepsy. In addition tothe cost of the animal, the care and maintenance(including food and veterinarian care) areeligible expenses. Reasonable travel expensesfor the patient to attend a school, institution, orother place that trains him or her in handlingsuch an animal (including reasonable boardand lodging for full-time attendance at theschool) are eligible expenses. The training ofsuch animals has to be one of the mainpurposes of the person or organization thatprovides the animal.

Artificial eye or limb

Attendant care expenses see Attendant careor care in an establishment on page 12.

Audible signal devices including large bells,loud ringing bells, single stroke bells, vibratingbells, horns, and visible signals prescriptionrequired.

Baby breathing monitor adevice designed tobe attached 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 ofa 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 help

the person communicate by selecting thesymbols or spelling out words prescriptionrequired.

Blood coagulation monitors the amount paidfor the purchase including disposableperipherals such as pricking devices, lancets,and test strips for a person who requiresanti-coagulation therapy prescriptionrequired.

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 respectiveattendants.

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-taker devices used by a personwho is blind to allow that person to take notes(that can be read back to them, printed, ordisplayed in braille) with the help of akeyboard prescription required.


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Braille printers, synthetic speech systems,large print-on-screen devices, and otherdevices designed exclusively to be used by aperson who is blind to operate a computer prescription required.

Breast prosthesis because of a mastectomy 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 T2201and 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 exclusively tobe used by a person who is blind to operate acomputer prescription required.

Cosmetic surgery generally, expenses forcosmetic procedures are eligible only ifincurred before March 5, 2010, and paid to amedical practitioner or a public or licensedprivate hospital.

An expense will continue to qualify as amedical expense if it is necessary for medical orreconstructive purposes, such as surgery toaddress a deformity related to a congenitalabnormality, a personal injury resulting froman accident or trauma, or a disfiguring disease.

For more information, see Expenses youcannot claim on page 11.

Crutches

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

Dental implant

Dental services paid to a medical practitioneror a dentist. Expenses for purely cosmeticprocedures are not eligible. For moreinformation, see Expenses you cannot claimon page 11.

Devices or software designed to be used by aperson who is blind or has a severe learning

disability to enable him or her to read print prescription required.

Diapers or disposable briefs for a person whois incontinent because of an illness, injury oraffliction.

Driveway access reasonable amounts paidto alter the driveway of the main residence ofa person who has a severe and prolongedmobility impairment, to facilitate access toa bus.

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.hc-sc.gc.ca.

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

Electrolysis only amounts paid to a qualified

medical practitioner. Expenses for purelycosmetic procedures are not eligible. For moreinformation, see Expenses you cannot claimon page 11.

Electronic bone healing device prescriptionrequired.

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 mobilityimpairment prescription required.

Environmental control system (computerizedor electronic) including the basic computersystem used by a person with a severe andprolonged mobility impairment prescriptionrequired.


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Extremity pump for a person diagnosed withchronic lymphedema prescription required.

Furnace the amount paid for an electric orsealed combustion furnace acquired to replacea furnace that is neither of these, where thereplacement is necessary because of a personssevere chronic respiratory ailment or immune

system disorder prescription required.Gluten-free products the difference in thecost of gluten-free products compared to thecost of similar non-gluten-free products.A medical practitioner must certify in writingthat the person requires gluten-free foodbecause of celiac disease. For more information,go to www.cra.gc.ca/gluten-free.

Group home see Attendant care or care inan establishment on page 12.

Hearing aids or personal assistive listeningdevices including repairs and batteries.

Heart monitoring devices including repairsand batteries prescription required.

Hospital bed including prescribedattachments prescription required.

Hospital services public or private, that arelicensed as hospitals by the province, territoryor jurisdiction they are located in.

Infusion pump including disposableperipherals used in the treatment of diabetes,or a device designed to enable a person withdiabetes to measure blood sugar levels prescription required.

Insulin or substitutes prescription required.

In vitro fertility program the amount paidto a medical practitioner or a public or licensedprivate hospital, not including donations toa sperm bank.

Iron lung including repairs, and a portablechest respirator that performs the samefunction. It also includes a continuous positiveairway pressure machine.

Kidney machine the cost of the machine andthe following related costs:

repairs, maintenance, and supplies;

additions, renovations, or alterations to ahome (the hospital official who installed themachine must certify in writing that theywere necessary for installation);

the part of the operating costs of the homethat relate to the machine (excludingmortgage interest and capital cost

allowance); a telephone extension in the dialysis room

and all long distance calls to a hospital foradvice or to obtain repairs; and

necessary and unavoidable costs totransport supplies.

Laboratory procedures or services includingnecessary interpretations prescriptionrequired.

Large print-on-screen devices designed

exclusively to be used by a person who is blindto operate a computer prescription required.

Laryngeal speaking aids

Laser eye surgery the amount paid to amedical practitioner or a public or licensedprivate hospital.

Lift or transportation equipment(power-operated) designed exclusively for useby a person with an impairment to allow him orher to access different areas of a building, enteror leave a vehicle, or place a wheelchair on or ina vehicle.

Liver extract injections for a person withpernicious anaemia prescription required.

Medical marihuana or marihuana seeds theamount paid to Health Canada or a designatedproducer for a person authorized to possess oruse the drug for medical purposes under the

Marihuana Medical Access Regulations or exemptunder section 56 of the Controlled Drugs and

Substances Act.

Medical services provided by qualifiedmedical practitioners to verify if a specificprofession is recognized by a province orterritory for the purposes of claimingmedical expenses, go towww.cra.gc.ca/medicalpractitioners.


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Medical services provided outside of Canada if you travel outside Canada to get medicalservices, you can claim the amounts you paid toa medical practitioner and a public or licensedprivate hospital. A medical practitioner is anindividual (such as a doctor or a nurse) who isauthorized to practice according to the laws ofthe jurisdiction that the services are provided

in. A licensed private hospital is a hospitallicensed by the jurisdiction that it operates in.

Moving expenses reasonable movingexpenses (that have not been claimed asmoving expenses on anyones income tax andbenefit return) to move a person who has asevere and prolonged mobility impairment,or who lacks normal physical development, tohousing that is more accessible to the personor in which the person is more mobile orfunctional, to a limit of $2,000 (for residents

of Ontario, the provincial limit is $2,601).Needles and syringes prescription required.

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

Nurse see IT-519,Medical Expense andDisability Tax Credits and Attendant Care Expense

Deduction,for more information.

Nursing home see Attendant care or care inan establishment on page 12.

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

Organ transplant reasonable amounts paidto locate a compatible donor, to arrange thetransplant including legal fees and insurancepremiums, and reasonable travelling costs

including board and lodging for the patient,the donor, and their respective attendants.

Orthodontic work including braces paid to amedical practitioner or a dentist. Expenses forpurely cosmetic procedures are not eligible. Formore information, see Expenses you cannotclaim on page 11.

Orthopaedic shoes, boots, and inserts prescription required.

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

Oxygen concentrator amounts paid topurchase, operate and maintain an oxygen

concentrator including electricity.

Oxygen and oxygen tent or other equipmentnecessary to administer oxygen prescriptionrequired.

Pacemakers prescription required.

Page turnerdevices to help a person turn thepages of a book or other bound document whenhe or she has a severe and prolongedimpairment that markedly restricts the personsability to use their arms or hands prescription

required.

Phototherapy equipment for treating psoriasisor other skin disorders. You can claim theamount paid to buy, operate, and maintain thisequipment.

Premiums paid to private health servicesplans including medical, dental, andhospitalization plans. For more information,see IT-339,Meaning of private health services plan.

Pre-natal and post-natal treatments paid toa medical practitioner or a public or licensedprivate hospital.

Prescription drugs and medications that canlawfully be acquired for use by the patient onlyif prescribed by a medical practitioner. Also, thedrugs or medications must be recorded by apharmacist. You cannot claim over-the-countermedications, vitamins, or supplements, even ifprescribed by a medical practitioner.

Pressure pulse therapy devices for treating a

balance disorder prescription required.

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


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

Rehabilitative therapy including lip readingand sign language training to adjust to apersons loss of hearing or speech.

Renovation or construction expenses theamounts paid to make changes to give a personaccess to (or greater mobility or functioningwithin) their dwelling, when that person has asevere and prolonged mobility impairment orlacks normal physical development.

The costs may be incurred in building thepersons principal residence or in renovating oraltering an existing dwelling. These costs can beclaimed minus any related rebates such as forgoods and services tax/harmonized sales tax

(GST/HST).

Renovation or construction expenses have to bereasonable and also meet the followingconditions:

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

they would not normally be incurred bypersons who have normal physicaldevelopment or who do not have a severeand prolonged mobility impairment.

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

buying and installing outdoor or indoorramps where stairways impede thepersons mobility;

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

lowering kitchen or bathroom cabinets sothe person can use them.

Respite care expenses see Attendant care orcare in an establishment on page 12.

Rocking bed for a person with poliomyelitis.

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 is

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

Spinal brace

Standing devices for standing therapy in thetreatment of a severe mobility impairment prescription required.

Talking textbooks in connection with

enrolment at a secondary school in Canada or adesignated educational institution for a personwho has a perceptual disability. A medicalpractitioner must certify in writing that theexpense is necessary.

Teletypewriters or similar devices that enable aperson who is deaf or unable to speak to makeand receive phone calls prescription required.

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

Tests the cost of medical tests such aselectrocardiographs, electrocardiograms,metabolism tests, radiological services orprocedures, spinal fluid tests, stoolexaminations, sugar content tests, urineanalysis, and x-ray services. Also claim the costof any related interpretation or diagnosis prescription required.

Therapy the cost of therapy received by aperson who qualifies for the disability amount,provided by someone who is not the spouse or

common-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.


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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 see Travel expenses onpage 17.

Treatment centre for a person addicted todrugs, alcohol, or gambling. A medicalpractitioner must certify in writing that theperson requires the specialized equipment,facilities, or personnel provided.

Truss for hernia

Tutoring services that are supplementary to the

primary education of a person with a learningdisability or an impairment in mental functions,and paid to a person in the business ofproviding these services to individuals who arenot related to the person. A medical practitionermust certify in writing that these services arenecessary.

Vaccines prescription required.

Van 20% of the amount paid for a van that hasbeen previously adapted, or is adapted withinsix months of the date of purchase (minus the

cost of adapting the van), to transport a personwho needs to use a wheelchair, to a limit of$5,000 (for residents of Ontario, the provinciallimit is $6,503).

Vehicle modification to permit a personconfined to a wheelchair to gain independentaccess to and drive the vehicle prescriptionrequired.

Vision devices including eyeglasses andcontact lenses to correct eyesight prescription

required.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.

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 to walkwho has a mobility impairment prescriptionrequired.

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

Wheelchairs and wheelchair carriers

Whirlpool bath treatments the amount paidto a medical practitioner. A hot tub that youinstall in your home, even if prescribed by amedical practitioner, is not eligible.

Wigs the amount paid for a person who hassuffered abnormal hair loss because of adisease, accident, or medical treatment prescription required.

Expenses you cannot claim

There are a number of expenses that arecommonly claimed as medical expenses inerror. The expenses that you cannot claiminclude the following:

athletic or fitness club fees; birth control devices (non-prescription); blood pressure monitors; cosmetic surgery expenses for purely

cosmetic procedures including any related

services and other expenses such as travel,incurred after March 4, 2010, cannot beclaimed as medical expenses. Both surgicaland non-surgical procedures purely aimedat enhancing ones appearance are noteligible.


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These non-eligible expenses include:

liposuction; hair replacement procedures; botulinum injections; teeth whitening.An expense, including those identifiedabove, may qualify as a medical expense ifit is necessary for medical or reconstructivepurposes, such as surgery to address adeformity related to a congenitalabnormality, a personal injury resultingfrom an accident or trauma, or a disfiguringdisease;

diaper services; health plan premiums paid by an employer

and 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 individuals with low incomes andhigh medical expenses.

You may be able to claim this credit ifall thefollowing apply:

You made a claim for medical expenses online 332 of Schedule 1 or for the disability

supports deduction on line 215 of yourincome tax and benefit return.

You were resident in Canada throughout2012.

You were 18 years of age or older at the endof 2012.

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

ou can claim amounts you or your spouseor common-law partner paid for attendant

care or care in any of the following places:

self-contained domestic establishments(such as your private home);

retirement homes, homes for seniors, orother institutions;

nursing homes (full-time care); 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. SeeGuide RC4110, Employee or Self-Employed?,for more information.

Attendant care or care in an establishment

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Generally, you can claim the entire amountpaid for full-time care in a nursing home andfor the care, or the training and care, at a schoolor institution. In all other cases, the feesclaimed must be for salaries and wages paidfor attendant care services.

If an individual issues the receipt for attendant

care services, the receipt must include theattendants social insurance number. The charton the next page explains what type ofexpenses you can claim for attendant care as amedical 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 morethan the total amount paid. For moreinformation on the disability supportsdeduction, see page 18.

Which attendant care expensescan you claim as medicalexpenses?You can claim as medical expenses costs forattendant care that include your share ofthe salaries and wages paid to all employees inan establishment performing the followingduties:

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, manicurist,

pedicurist) if included in the monthly fee;

transportation (driver); and security for a secured unit.

NoteIf you are receiving home maker services inyour home, you can only claim for the periodwhen you are at home and need care or help.For the expense to be eligible as a medicalexpense, you must have either an approvedForm T2201, Disability Tax Credit Certificate,on file with us or written certification from amedical practitioner that states the services

are necessary.

Expenses you cannot claimYou cannot claim the cost of:

rent; food; cleaning supplies; other operating costs (such as the

maintenance of common areas andoutside grounds); and

salaries and wages paid to employeessuch as administrators, receptionists,groundskeepers, janitors, and maintenancestaff.


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Can you claim attendant care expenses and the disability amount?The following chart explains what certification you need to claim attendant care as medical expenses(on line 330 or 331 on your income tax and benefit return) and if you can also claim the disabilityamount (line 316 or 318). In all cases, to qualify for the disability amount, we have to approveForm T2201, Disability Tax Credit Certificate, for the patient.

For more information, see the sample statement and examples on pages 15 and 16.

Type of expense Certification required Can you claim the disabilityamount?

Full-time attendant orfull-time care in anursing home

Form T2201 You can claim the disabilityamount or these expenses,but not both.

Attendant careprovided in Canada

Form T2201 You can claim the disabilityamount and up to $10,000for these expenses ($20,000if the patient died in the year).

Full-time attendant athome

A medical practitioner must certify in writingthat the patient is, and is likely to continue tobe for the long term, dependent on others

for his or her personal needs and carebecause of an impairment in physical ormental functions and needs a full-timeattendant.

You can claim the disabilityamount or these expenses,but not both.

Nursing home care(full-time )

A medical practitioner must certify in writingthat the patient is, and in the foreseeablefuture will continue to be, dependent onothers for his or her personal needs andcare because of a lack of normal mentalcapacity.

You can claim the disabilityamount or these expenses,but not both.

Care in a group homein Canada

Form T2201 You can claim the disabilityamount and these expenses.

Care, or training andcare, at a school,institution, or otherplace

An appropriately qualified person mustcertify in writing that because of a mental orphysical impairment, the patient requires theequipment, facilities, or personnel speciallyprovided by that place for persons with thesame type of impairments.

You can claim the disabilityamount and these expenses.


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Sample statement for attendantcare expensesTo 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 13.

The following sample statement shows thedetailed information we need.

Statement of account for the 2012 yearResidents name: Stephen Harris

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

Housekeeping and laundrywages

1,016 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.

Example 1John is a 38-year-old who lives in his ownhome. His only income is a disability pension of$28,000. Johns doctor has certified in writing

that John is dependent on others for hispersonal needs because of his physicalimpairment. The Canada Revenue Agency hasapproved Form T2201 for him. John pays his43-year-old neighbour, Marge, $14,000 eachyear to look after him full-time. John can claimthe amounts he pays Marge for attendant careas a medical expense.

John has a choice to make. His first option is toclaim $10,000 of the attendant care expenses asa medical expense on line 330 of his income taxand benefit return and claim the disability

amount of $7,546 on line 316. Under this option,he would have no federal tax to pay.

His second option is to claim all $14,000 ofhis attendant care expenses as a medicalexpense, but then he would not be able toclaim the disability amount. His federal taxwould be $303.

For John, the first option is best. See the table onthe next page for a breakdown of Johns claimson his income tax and benefit return using both

options.


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f you had to travel at least 40 kilometres(one way) from your home to obtain medical

services, you may be able to claim the publictransportation expenses you paid (for example,taxis, bus, or train) as medical expenses. Where

public transportation is not readily available,you may be able to claim vehicle expenses.

If you had to travel at least 80 kilometres (oneway) from your home to obtain medicalservices, you may be able to claimaccommodation, meal, and parking expensesin addition to your transportation expensesas medical expenses.

To claim transportation and travel expenses,the following conditions must be met:

substantially equivalent medical serviceswere not available near your home;

you took a reasonably direct travellingroute; and

it is reasonable, under the circumstances,for you to have travelled to that place forthose medical services.

If a medical practitioner certifies in writing thatyou were incapable of travelling alone to obtainmedical services, you can also claim the

transportation and travel expenses of anattendant who accompanied you.

If you have travel expenses related to medicaltreatment and you also qualify for northernresidents deductions (line 255 of your incometax and benefit return), you may be able tochoose how to claim your expenses. For moreinformation, see Form T2222, Northern ResidentsDeductions.

NoteFor all expenses, you can only claim the part

of the expense that you have not been andwill not be reimbursed for. However, youcan claim all of the expense if thereimbursement is included in your income(such as a benefit shown on a T4, Statement ofRemuneration Paid, slip) and you did notdeduct the reimbursement anywhere else onyour income tax and benefit return.

Meal and vehicle expensesYou can choose to use the detailed method orthe simplified method for calculating meal andvehicle expenses. If you use the detailedmethod, you have to keep all receipts and

records for your 12-month period.

For more information and to find out about therates used to calculate these travel expenses,go to www.cra.gc.ca/travelcosts or call ourTax Information Phone Service (TIPS) at1-800-267-6999.

AccommodationsYou must provide receipts for allaccommodation expenses and you must be

able to show that the amount paid foraccommodation is necessary because of thedistance travelled and your medical condition.Claim the amount for accommodation as shownon your receipts.

Example 1Paul lives in St-Hyacinthe and had to travelover 40 kilometres one way (but less than80 kilometres) to Montral to obtain medicalservices because equivalent treatment was not

available within 40 kilometres of his home.He had to use his vehicle because no publictransportation was readily available.

Paul can claim his vehicle expenses. He canchoose the detailed or simplified method forcalculating the amount to claim on his incometax and benefit return.

Example 2Maria had to travel with her son Michael fromSydney to Halifax (over 80 kilometres one way)to obtain medical services for herself in a

hospital. Maria's doctor gave her a letter statingthat she was not capable of travelling withoutan attendant.

No substantially equivalent medical serviceswere available near her home, she took a directtravelling route, and it was reasonable, underthe circumstances, that she had to travel toHalifax for medical services.

Travel expenses

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The day after they arrived in Halifax, Mariachecked into the hospital for surgery and had tostay for two weeks. Michael stayed in a hotelnearby and during the day, helped her withmeals and personal care at the hospital. Michaeldrove his mother back to Sydney afterwards.

Maria can claim all reasonable travel expenses

for herself and her son while en route to andfrom Halifax and for the two-week period oftreatment in Halifax.

Example 3Jennifer had to travel from Prince Rupert toVancouver (over 80 kilometres one way) toobtain medical services. Her husband Stephendrove her there. Jennifer stayed in the hospitalin Vancouver for three weeks but Stephendrove back to Prince Rupert after dropping heroff at the hospital. Jennifer's doctor gave her aletter stating that she was not capable oftravelling without an attendant. Equivalentmedical services were not available nearJennifer's home, she took a direct travellingroute, and it was reasonable, under thecircumstances, for her to travel to Vancouverfor medical services.

Stephen came to visit Jennifer once during herthree-week stay in the hospital. When Jenniferwas ready to go home, Stephen drove toVancouver to take her home.

Jennifer can claim reasonable travel expensesfor herself and her husband for the trip fromPrince Rupert to Vancouver and then for thedrive back home. However, neither Jennifer norStephen can claim any expenses for the tripStephen made to visit Jennifer in the hospital.

Example 4Louise had to travel from Vancouver toMinnesota in the United States (over80 kilometres one way) for medical treatmentand her husband accompanied her. They flewthere and back, and her husband stayed at ahotel for one week while Louise washospitalized at a licensed private hospital.

During the day, her husband stayed with her inthe hospital and helped her with meals andpersonal care. Louise's doctor gave her a letterstating that she was not capable of travellingwithout an attendant. No substantiallyequivalent medical services were available nearher home, Louise took a direct travelling route,and it was reasonable, under the circumstances,that she had to travel to Minnesota for medicalservices.

Louise can claim all reasonable travel expenses

for herself and her husband while en route toand from Minnesota and also for the one-weekperiod of treatment in Minnesota.

Example 5John had to travel from Winnipeg to Germany(over 80 kilometres one way) for medicaltreatment. He flew there and back, and stayedat a hotel for one week while he receivedtreatment from a medical practitioner.

No substantially equivalent medical serviceswere available near his home, John took a directtravelling route, and it was reasonable, underthe circumstances, that he had to travel toGermany for medical services.

John can claim all reasonable travel expensesfor himself while en route, to and fromGermany and also for the one-week period oftreatment in Germany.

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 deduct

the expenses that you paid in the year so thatyou could work, go to school, or do research forwhich you received a grant.

You cannot claim amounts you or someone elseclaimed as medical expenses (line 330 or 331),or amounts that are reimbursed by anon-taxable payment such as insurance.

What can you claim for yourself?

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NoteOnly the person with the impairment inphysical or mental functions can claimexpenses for the disability supportsdeduction on line 215.

Use Form T929, Disability Supports Deduction, tocalculate 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. You cannot claimamounts you paid for attendant care servicesprovided by your spouse or common-lawpartner, or to someone under 18 years of age.You may claim full-time attendant care servicesif you are eligible for the disability tax credit(an approved Form T2201, Disability Tax Credit

Certificate, is required) or a medical practitionercertifies in writing that these services arenecessary and that your impairment is likely tobe indefinite. You may claim part-timeattendant care services only if you are eligiblefor the disability tax credit (an approvedForm T2201 is 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 prescription

required.

Braille note-taker devices used by a personwho is blind to allow that person to take notes(that can be read back to him or her, printed, ordisplayed in braille) with the help of akeyboard prescription required.

Braille printers, synthetic speech systems,large print-on-screen devices and otherdevices, designed exclusively to be used by aperson who is blind to operate a computer prescription required.

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

Devices or software designed to be used by aperson who is blind or has a severe learningdisability to enable him or her 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 and

prolonged impairment in physical or mentalfunctions and paid to someone in the businessof providing these 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 providingthese 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 himor her to read print prescription required.

Page turner devices to help a person turn thepages of a book or other bound document whenhe or she has a severe and prolongedimpairment that markedly restricts the personsability to use their arms or hands prescriptionrequired.

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

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

Talking textbooks in connection with

enrolment at a secondary school in Canada or adesignated educational institution for a personwho has a perceptual disability. A medicalpractitioner must certify in writing that theexpense is necessary.

Teletypewriters or similar devices that enable aperson who is deaf or unable to speak to makeand receive telephone calls prescriptionrequired.


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Tutoring services that are supplementary to theprimary education of a person with a learningdisability or an impairment in mental functions,and paid to a person in the business ofproviding these services to individuals who arenot related to the person. A medical practitionermust certify in writing that these services arenecessary.

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

NoteSome disability supports expenses can alsobe claimed as medical expenses. The personwith the impairment in physical or mentalfunctions can claim these expenses on eitherline 215 or line 330, or split the claim betweenthese two lines as long as the total of theamounts claimed is not more than the totalexpense.

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 at least 12 continuous months.

To determine if you may be eligible for this

amount and should have Form T2201, DisabilityTax Credit Certificate, certified, complete theself-assessment questionnaire on the form.

You can also claim a supplement if you wereunder 18 years of age at the end of the year andyou were eligible for the disability tax credit.However, child care expenses (line 214) andattendant care expenses (line 330 or 331) thatanyone claimed for you for 2012 may reducethe supplement. Attendant care expenses(line 215) you claim for yourself for 2012 may

also reduce the supplement.

If this is a new application for the disabilityamount, you have to submit a completedForm T2201 (including Part A) certified by aqualified practitioner or your claim will bedelayed. We will review your claim before weassess your income tax and benefit return tofind out if you are eligible.

You can send your completed Form T2201 atany time during the year to your tax office(see page 32).

If we have already approved Form T2201 foryou, you may be able to claim the disabilityamount without sending us a new form.However, you will have to send us a new

Form T2201 if the previous period of approvalended before 2012, or if we tell you that weneed one.

If at any time your impairment improves sothat you no longer qualify for the disability taxcredit, you must tell us.

If you were 18 years of age or older at the endof 2012, claim the federal disability amount of$7,546 on line 316 of Schedule 1.

If you were under 18 years of age at the end

of 2012, calculate the federal disabilitysupplement 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 12.

Medical expensesFor more information about the medicalexpenses you can claim, see Medicalexpenses on page 5.

Your tuition, education, andtextbook amounts

Eligible tuition fees

You can claim fees paid for courses you tookin 2012. Generally, a course qualifies if:

it was taken at the post-secondary level; or you were 16 years of age or older at the end

of the year and the course develops orimproves skills in an occupation and theeducational institution has been certified byHuman Resources and Skills DevelopmentCanada.


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Not all fees can be claimed. To qualify, the feesyou paid to attend a Canadian educationalinstitution must bemore than $100. Inaddition, you cannot include in your claim theamounts paid for other expenses such as boardand lodging, students association fees, ortextbooks (see Textbook amount on thispage).

Education amount

You can claim the education amount for eachwhole or part month in 2012 in which you wereenrolled in a qualifying program.

If you were under 16 years of age at the end ofthe year, you can claim the education amountonly for courses you took at the post-secondarylevel.

The following amounts apply for each month in

which you were enrolled in a qualifyingprogram:

If you were enrolled full-time, you canclaim $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 onlypart-time because you had an impairmentin physical or mental functions, but you donot qualify for the disability amount, you

can claim $400 per month. In that case,have an authorized person complete Part 3of Form T2202, Education and Textbook

Amounts Certificate, or give you a signedletter certifying your impairment.

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

You cannot claim more than one educationamount for a particular month.

Textbook amount

You can claim this amount only if you areentitled to claim the education amount. Thefollowing are the amounts you can claim:

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

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

You must claim your tuition, education, andtextbook amounts first on your own income taxand benefit return, even if someone else paidyour fees. However, you may be able totransfer all or some of the unused part of theseamounts to your spouse or common-lawpartner, or to your or your spouses orcommon-law partners parent or grandparent.

You can carry forward and claim in a future

year the part of your tuition, education, andtextbook amounts you cannot use (and do nottransfer) for the year. Any amount carriedforward cannot be transferred to anyone else.

For more information about eligible tuition feesthe education amount, and the textbookamount, see Pamphlet P105, Students and IncomeTax, or line 323 in the General Income Tax andBenefit Guide.

Working income tax benefitYou may be able to claim the working incometax benefit (WITB). The WITB is for low-incomeindividuals and families who earned incomefrom employment, business, or scholarshipsand research grants. The WITB consists of abasic amount and a disability supplement.

If you are eligible for the disability tax creditand you had working income in the year, youmay be able to claim a WITB disabilitysupplement.



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For more information about how to claim theFCA in your income tax and benefit return, seethe General Income Tax and Benefit Guide.

Amounts transferred from yourspouse or common-law partnerYou may be able to claim all or part of the

following amounts for which your spouse orcommon-law partner qualifies:

the age amount (line 301) if your spouse orcommon-law partner was 65 years of age orolder;

the amount for children born in 1995 orlater (line 367);

the pension income amount (line 314); the disability amount for self (line 316);

and your tuition, education, and textbook

amounts (line 323).


You may also be eligible to claim the familycaregiver amount (see the previous page).

Amount for an eligible

dependantYou 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 livingwith, supporting, or being supported bythat person.

You supported a dependant in 2012. You lived with the dependant (in most

cases 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 aboveconditions, the dependant must also have beeneither:

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

your child, grandchild, brother, or sister,by blood, marriage, common-lawpartnership, or adoption and under18 years of age, or has an impairment in

physical or mental functions.If you or someone else claims this amount for adependant, it may affect other claims beingmade. For more information, see What relatednon-refundable tax credits can you claimtogether? on page 28.

You may also be eligible to claim the familycaregiver amount (see the previous page).

Do you have to pay child support? Generallyyou cannot claim an amount for an eligible

dependant for whom you have to pay childsupport. However, special rules may apply.


Amount for children bornin 1995 or laterEither you or your spouse or common-lawpartner can claim an amount for each of your oryour spouses or common-law partners

children who are under 18 years of age at theend of the year if the child resided with both ofyou throughout the year.

If the child did not reside with both parentsthroughout the year, the parent or the spouse orcommon-law partner who claims the amountfor an eligible dependant (see on this page) forthat child can claim this amount.

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

You may also be eligible to claim the familycaregiver amount for each child with animpairment in physical or mental functions(see the previous page).



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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.

Restrictions and special rules See What

related non-refundable tax credits can youclaim together? on page 28.

You may also be eligible to claim the familycaregiver amount (see page 22).


Disability amount transferredfrom a dependantYou may be able to claim all or part of your

dependants (other than your spouse orcommon-law partner) disability amount if he orshe was resident in Canada at any time in 2012and was dependent on you for all or some ofthe basic necessities of life (food, shelter, andclothing).

In addition, one of the following situations hasto apply:

You claimed an amount on line 305 for thatdependant, or you could have if you did

not have a spouse or common-law partnerand if the dependant did not have anyincome.

The dependant was your or your spousesor common-law partners, parent,grandparent, child, grandchild, brother,sister, aunt, uncle, niece, or nephew, andyou claimed an amount on line 306 or 315for that dependant, or you could have if heor she had no income and had been18 years of age or older in 2012.

You cannot claim the unused part of thisamount if the spouse or common-law partner ofthe person with a disability is already claimingthe disability amount or any othernon-refundable tax credit (other than medicalexpenses) for the person with a disability.

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 yearbecause of 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 under18years of age at the end of the year andqualified for the disability tax credit.

If you or anyone else paid for attendant care, orfor care in an establishment, special rules mayapply (see Attendant care or care in anestablishment on page 12).

You may also be eligible to claim the familycaregiver amount (see page 22).


Child care expensesYou or your spouse or common-law partnermay have paid someone to look after your childwho, at some time in 2012, was under 16 yearsof age or had an impairment in physical ormental functions.

Generally, only the spouse or common-lawpartner with the lower net income (even if it iszero) can claim these expenses, but only if theexpenses were paid so one of you could earnincome, go to school, or conduct researchin 2012.

If the person with the lower net income was notcapable of caring for children because of animpairment in physical or mental functions, thespouse or common-law partner with the highernet income may be able to claim these expenses


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You can deduct some or all of these expenseson line 214 of your income tax and benefitreturn. For more information, and to make yourclaim, see Form T778, Child Care ExpensesDeduction for 2012.

Child disability benefit

If you get the Canada child tax benefit (CCTB)for a child who is eligible for the disability taxcredit, you may be entitled to get the childdisability benefit (CDB), which is a supplementto the CCTB. A child is eligible for the disabilitytax credit when we have approved Form T2201,Disability Tax Credit Certificate, for that child.

You do not need to make a separate applicationto get the CDB. It will be calculatedautomatically for the current and the twoprevious benefit years for children who qualify

and are under 18 years of age. If you want toget the CDB beyond these benefit years, senda letter to your tax office (see page 32).

The CDB is based on family net income andprovides up to $214.58 per child each month tofamilies with eligible children. The CDBpayment will be included in the CCTB amount.For more information, go towww.cra.gc.ca/benefits or call 1-800-387-1193.

Childrens fitness amountYou can claim an amount for fees paid in 2012relating to the cost of registration ormembership for your or your spouses orcommon-law partners child in a prescribedprogram of physical activity.

The child must have been under 16 years of age(or under 18 years of age if eligible for thedisability amount) at the beginning of the yearin which an eligible fitness expense was paid.

You can claim this amount as long as another

person has not already claimed the same fees,and the total claimed is not more than themaximum amount that would be allowed ifonly one of you were claiming the amount.

Children with disabilities If the childqualifies for the disability amount and is under18 years of age at the beginning of the year, anadditional amount of $500 can be claimed aslong as a minimum of $100 is paid forregistration or as membership fees for aprescribed program of physical activity.

NotesYou 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.

If an expense is eligible for the childrensfitness amount, it is not eligible for thechildrens arts amount.


Childrens arts amountYou can claim, to a maximum of $500 per child,the fees paid in 2012 relating to the cost ofregistration or membership for your or yourspouses or common-law partners child in aprescribed program of artistic, cultural,recreational, or developmental activity. Thechild must have been under 16 years of age (or

under 18 years of age if eligible for thedisability amount) at the beginning of the yearin which an eligible arts expense was paid.

You can claim this amount as long as anotherperson has not already claimed the same fees,and the total claimed is not more than themaximum amount that would be allowed ifonly one of you were claiming the amount.

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 of $500 can be claimed aslong as a minimum of $100 is paid forregistration or as membership fees for aprescribed program of arts activities.


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NotesEligible expenses do not include amountsthat can be claimed as the federal childrensfitness amount (line 365), or as a deductionby any individual, such as the child careexpenses deduction (line 214). As well,eligible expenses do not include amountsthat have been claimed as a tax credit by any

individual.

Programs that are part of a school curriculumare not eligible.


Tuition, education, and textbookamounts transferred froma child

If your or your spouses or common-lawpartners child or grandchild does not need touse all of his or her tuition, education andtextbook 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 studentqualifies for the disability amount on line 316 oftheir income tax and benefit return, or if thestudent had an impairment in physical ormental functions.

For more information, see line 324 in the

General Income Tax and Benefit Guide.

Medical expensesFor more information about the medicalexpenses you can claim for a dependant,see Medical expenses on page 5.


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ome related non-refundable tax credits fordependants can be claimed together and

some cannot. In all cases, the dependants haveto be related to you by blood, marriage,

common-law partnership, or adoption. Yourmarital status, your dependants relationship toyou, their age, residence status, net income, and

whether they have an impairment in physicalor mental functions are factors that have to beconsidered when determining if you can claimany of these amounts. To confirm your

eligibility for any of these credits, see theGeneral Income Tax and Benefit Guide.

If you have determinedthat you can claim:

You may also be able to claim:

Line 305Amount for an eligibledependant

Line 367 You may also be able to claim an amount for children bornin 1995 or later for the dependant that you claimed at line 305.

Line 306 You may also be able to claim a part of the amount for infirmdependants age 18 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 part of the caregiver amountfor the dependant that you claimed at line 305. However, you cannotclaim the dependant at line 315 if someone else has claimed them atline 305.

NoteYou may also be eligible to claim the additional family caregiver amount(FCA). However, if you claim the amount for an eligible dependant(line 305), and also the amount for children born in 1995 or later(line 367) for the same dependant, only the amount on line 367 willincrease (see page 22) by the FCA.

Line 306

Amount for infirmdependants age 18 orolder

Line 305 You may also be able to claim an amount for an eligible

dependantas long as no one else has claimed them at line 305 or 306.NoteIf, for a particular dependant, you or anyone else can claim an amountat line 315, you cannot claim an amount on line 306 for that dependant.

Line 315Caregiver amount

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

NoteYou cannot claim an amount at line 306 for a dependant you or anyoneelse claimed at line 315. You may also be eligible to claim the additionalfamily caregiver amount.

What related non-refundable tax credits canyou claim together?

S


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registered disability savings plan isintended to help parents and others save

for the long-term financial security of a personwho has a severe and prolonged impairment inphysical or mental functions.

The beneficiary named under this plan must beeligible for the disability tax credit.

For more information, go towww.cra.gc.ca/rdsp or see InformationSheet RC4460, Registered Disability Savings Plan.

ou can claim an amount of $5,000 for thepurchase of a qualifying home in 2012, if

both of the following apply:

You or your spouse or common-lawpartner bought a qualifying home.

You did not live in another home owned byyou or your spouse or common-law partnerin the year of purchase or in any of the fourpreceding years (first-time home buyer).

You do not have to be a first-time home buyer ifyou are eligible for the disability amount or ifyou bought the home for the benefit of a related

person who is eligible for the disability amountHowever, the purchase must be made to allowthe person eligible for the disability amount tolive in a home that is more accessible or bettersuits his or her needs.

For the purposes of the home buyers amount,

a person with a disability is an individual forwhom we have approved a Form T2201,Disability Tax Credit Certificate, for the year inwhich the home is bought.


f you have a permanent mobility impairment,

and cannot safely use public transportation,as certified by a qualified medical practitioner,you can apply for a refund of part of the federalexcise tax on the gasoline you buy.

For more information, see Form XE8,

Application for Refund ofFederal Excise Tax onGasoline.

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

that are exempt supplies or zero-rated supplies

for purposes of the goods and servicestax/harmonized sales tax (GST/HST). Thismeans you will not pay GST/HST on thesegoods and services.

If you paid GST/HST in error, you can ask thesupplier for a refund instead of applying for arebate from the Canada Revenue Agency(CRA).

If the supplier gives you a refund or credit, youcannot get a rebate from CRA.

If you cannot get a refund or credit from thesupplier (for example, if the supplier refuses torefund the amount or goes out of business), youcan apply to the CRA for a rebate bycompleting Form GST189, General Application

for Rebate of GST/HST.

Special rules apply for specially equippedmotor vehicles (see page 31).

Registered disability savings plan

A

Home buyers amount

Y

Excise tax information

I

GST/HST information

I


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For more information, go towww.cra.gc.ca/gsthst or call 1-800-959-5525.For the status of your rebate claim, call1-800-565-9353.

Health care servicesYou do not have to pay GST/HST for certain

health care services. For example, you do nothave to pay GST/HST on physiotherapyservices provided to you by a licensed orcertified practitioner. For more information,go to www.cra.gc.ca/E/pub/gr/news80.

Homemaker servicesHomemaker services provided to you in yourplace of residence are exempt from GST/HSTif they are supplied by a government ormunicipality or if they are funded by a

government, a municipality or an organizationadministering a government or municipalprogram for homemaker services.

These services such as cleaning, laundering,meal preparation, and child care are to help youwith the tasks that are necessary to maintainyour home because of your age, infirmity, ordisability.

If you receive exempt homemaker services, anyadditional hours of homemaker services youreceive will also be exempt.

Personal care and supervisionservicesYou do not have to pay GST/HST for servicesany business provides for care and supervisionof a person with a limited capacity forself-supervision and self-care because of animpairment in physical or mental functions.This exemption applies to services providedmainly in the suppliers establishment.

An example of this exemption would bedaytime or overnight supervision provided atthe suppliers establishment to a person with animpairment in physical or mental functionswhen the main caregiver is unavailable.

Home-delivered mealsA 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. You do not have to pay GST/HST whenyou get food and beverages under theseprograms.

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 includeboard and lodging at recreational camps orsimilar places, as well as recreational services,including those provided on an ongoing basisat a community centre.

Medical devices and suppliesYou do not have to pay GST/HST on certainmedical devices that are taxable at 0%,including the following:

wheelchairs, walkers, and similar aids tolocomotion that are specially designed to beoperated by a person with a disability;

hearing aids; eyeglasses or contact lenses supplied on the

written order of an eye care professional;

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

toilet seats, bath seats, shower seats orcommode chairs specially designed for useby a person with a disability;

person 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;


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

auxiliary driving controls designed to beattached to a motor vehicle, that enable aperson with a disability to operate thevehicle;

a service of modifying a motor vehicle toadapt it for transporting a person using awheelchair;

a supply of an animal that is, or will bespecially trained to help a person with adisability or impairment, including theservice of training the person to use theanimal. The supply has to be made to or byan organization that provides speciallytrained animals; and

the amount paid for the purchase of a bloodcoagulation monitor including disposableperipherals.

Specially equipped motorvehiclesIf you buy from a dealer a new or usedqualifying motor vehicle that is alreadyequipped with either auxiliary driving controlsto enable a person with a disability to operatethe vehicle, or with a device designed to allow

a wheelchair to be placed in the vehicle withouthaving to collapse the wheelchair, GST/HSTapplies to the purchase price of the vehicle.

Generally, you can get a rebate for theGST/HST paid on the part of the purchaseprice that relates to modifying the qualifyingvehicle and installing these devices, either fromthe supplier or by sending us a completedForm GST518, GST/HST Specially Equipped

Motor Vehicle Rebate Application.

The rebate is also available if you paid

GST/HST on modifications that were made tospecially equip your vehicle outside of Canada.

For more information, go towww.cra.gc.ca/E/pub/gr/news83.

he Customs Tariffprovides 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 when they enterCanada. The goods would have to be classifiedunder a tariff item in Chapters 1 to 97. If thegoods you buy are designed for use by personswith disabilities, specify tariff itemNo. 9979.00.00 when you make yourcustomsdeclaration so you do not have to pay the duty.

If you have questions about goods you areplanning to import, visit the Canada Border

Services Agency (CBSA) Web site atwww.cbsa.gc.ca, call 1-800-461-9999, or contactyour nearest CBSA office.

Staff at CBSA offices 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, send it tothe tax centre or office that serves your area. Use the chart below to get the address.

If your tax services office is located in: Send your form or letter to the DisabilityTax Credit Unit at the following address:

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

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

Winnipeg Tax CentrePost Office Box 14006, Station MainWinnipeg MB R3C 0E5

Barrie, Sudbury (the area of Sudbury/Nickel Beltonly), Toronto Centre, Toronto East, Toronto North,or Toronto West

Sudbury Tax Centre1050 Notre Dame AvenueSudbury ON P3A 5C1

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

Shawinigan-Sud Tax CentrePost Office Box 4000, Station MainShawinigan QC G9N 7V9

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

Jonquire Tax Centre2251 Ren-Lvesque BoulevardJonquire QC G7S 5J2

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

St. Johns Tax CentrePost Office Box 12071, Station ASt. Johns NL A1B 3Z1

Belleville, Hamilton, Kitchener/Waterloo,or Prince Edward Island

Summerside Tax Centre275 Pope RoadSummerside PE C1N 6A2

International Tax Services Office (deemed residents,non-residents, and new or returning residents of

Canada)

International Tax Services OfficePost Office Box 9769, Station T

Ottawa ON K1G 3Y4

Tax centre addresses

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What if you need help?If you need more information after reading thisguide, go to www.cra.gc.ca/disability or call1-800-959-8281.

Forms and publicationsTo get our forms and publications, go towww.cra.gc.ca/forms or call 1-800-959-2221.

My AccountMy Accountis 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 Accessto get fast, easy, and secureaccess to some of your information.

You can now use your online bankinginformation to log in to My Account. You canstill use your CRA user ID and password, if youprefer.

For more information, go towww.cra.gc.ca/myaccount.

Electronic paymentsMake your payment online using the CRA'sMy Payment service atwww.cra.gc.ca/mypayment or using yourfinancial institution's telephone or Internetbanking services. For more information, go towww.cra.gc.ca/electronicpaymentsor contactyour financial institution.

Tax Information Phone Service(TIPS)For personal and general tax information bytelephone, use our automated service, TIPS, by

calling 1-800-267-6999.

Our service complaint processIf you are not satisfied with the service that youhave received, contact the CRA employee youhave been dealing with or call the telephonenumber that you have been given. If you arenot pleased with the way your concerns areaddressed, you can ask to discuss the matterwith the employees supervisor.

If the matter is not settled, you can then file a

service complaint by completing Form RC193,Service-Related Complaint. If you are still notsatisfied, you can file a complaint with theOffice of the Taxpayers Ombudsman.

For more information, goto www.cra.gc.ca/complaints or seeBooklet RC4420, Information on CRA ServiceComplaints.

Your opinion counts

If you have comments or suggestions that couldhelp us improve our publications, send them to

Taxpayer Services DirectorateCanada Revenue Agency395 Terminal AvenueOttawa ON K1A 0S5

For more information

medical and disability related info rc4064-12e

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