Persons with disabilities
The Disability Tax Credit Promoters Restrictions Act received Royal Assent on May 29, 2014. The Act will limit excessive fees that can be charged for helping to complete a disability tax credit request, and ensure that more money stays in the pockets of persons with disabilities and their caregivers who need it most.
The Canada Revenue Agency will hold public consultations in the coming months. You can request to be informed when the consultations will be scheduled.
These pages contain topics of interest for persons with disabilities. For pages with topics of interest to everyone, see Individuals.
Topics for persons with disabilities
Line 316 - Disability amount (for self)
Find out how to claim the disability tax credit (DTC) for yourself.
Line 318 - Disability amount transferred from a dependant
Find out how to claim the disability tax credit (DTC) for a dependant.
Line 326 - Amounts transferred from your spouse or common-law partner
Find out how to claim the unused disability tax credit (DTC) for your spouse or common-law partner.
Line 215 - Disability supports deduction
Eligibility requirements and how to claim it.
- Line 330 - Medical expenses for self, spouse or common-law partner, and your dependant children born in 1996 or later
- What can persons claim as a deduction or credit?
- Registered Disability Savings Plan (RDSP)
- Services for persons with disabilities
Goods and services used by persons with disabilities that are exempt from, or zero-rated for the GST/HST.
- Excise gasoline tax refund
- Duty-free imports for goods specifically designed for use by persons with disabilities
Community Volunteer Income Tax Program
Get or provide help filing income tax returns
Forms and publications
- General Income Tax and Benefit Package for 2013 - Guide, Returns, Schedules
- Guide RC4064, Medical and Disability-Related Information
- Guide RC4460, Registered Disability Savings Plan (RDSP)
- Form T2201, Disability Tax Credit Certificate
- Form T929, Disability supports deduction
- Form GST518, GST/HST Specially Equipped Motor Vehicle Rebate Application
- Form XE8, Application for Refund of Federal Excise Tax on Gasoline
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