What's new for persons with disabilities

Home buyer's amount

Under proposed changes, you can claim an amount of $5,000 for the purchase of a qualifying home made after January 27, 2009 (closing after this date). You do not have to be a first time home buyer if you are eligible for the disability amount or if you buy the home for the benefit of a related person who is eligible for the disability amount. However, the purchase must be made to allow the person eligible for the disability amount to live in a home that is more accessible or better suited to the needs of that person.

For the purposes of this amount, a person eligible for the disability amount is one for whom a disability amount may be claimed for the year in which an agreement to buy the home was entered into, or could be claimed if costs for attendant care or care in a nursing home were not claimed as medical expenses at line 330 or 331. For more information, see line 369.

Home renovation expenses

Some home renovation expenses may be eligible for the home renovation tax credit. Under proposed changes, you can claim an amount for eligible expenses incurred for work performed or goods acquired after January 27, 2009 and before February 1, 2010, under an agreement entered into after January 27, 2009, related to an eligible dwelling. The amount can only be claimed for the 2009 tax year and applies to eligible expenses of more than $1,000, but not more than $10,000. For more information, see line 368.

New payment method

My payment is a new payment option that allows individuals and businesses to make payments online, using the Canada Revenue Agency’s Web site, from an account at a participating Canadian financial institution. For more information on this self-service option, go to My Payment.