What's new for persons with disabilities

Allowable amount of medical expenses for other dependants

For 2011 and later years, the maximum $10,000 limit for each eligible dependant has been eliminated.

Children's arts amount

You may be able to claim an amount for fees paid to register your or your spouse's or common-law partner's child in a prescribed program of artistic, cultural, recreational, or developmental activity. For more information, see line 370.

Filing an objection related to the disability tax credit (DTC)

Previously, you could only file an objection related to the DTC based on a notice of assessment or notice of reassessment for the year in question. We send these notices after you file an income tax and benefit return or when you ask for a correction to your return. However, when your income is too low to pay tax, you get a notification that no tax is payable. You cannot object to such a notification.

For 2010 and later tax years, you can file an objection based on a decision made on the notice of determination that we send you after we review Form T2201, Disability Tax Credit Certificate. Special transitional rules apply starting with the 2008 tax year. For more information, see Determination of eligibility for the Disability Tax Credit (DTC).