Canada Revenue Agency
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Which expenses are eligible?
The following expenses are eligible for the disability supports deduction. Select the expense that applies to you to find out the conditions under which it can be claimed.
- Attendant care services
- Bliss symbol boards
- Braille note-takers
- Braille printers
- Deaf-blind intervening services
- Devices or software
- Electronic speech synthesizers
- Job coaching services
- Note-taking services
- Optical scanners
- Page turner devices
- Reading services
- Real-time captioning or sign-language interpretation services
- Talking textbooks
- Teletypewriters
- Tutoring services
- Voice recognition software
Attendant care services provided in Canada and used by a person with an impairment in physical or mental functions. Amounts paid for attendant care services provided by the person's spouse or common-law partner, or to someone under 18 years of age, cannot be claimed. Full-time attendant care services may be claimed if the person with the impairment is eligible for the disability tax credit (an approved Form T2201, Disability Tax Credit Certificate, is required) or a medical practitioner certifies in writing that these services are necessary and that the impairment is likely to be indefinite. Part-time attendant care services may only be claimed if the person with the impairment is eligible for the disability tax credit (an approved Form T2201 is required).
Bliss symbol boards or similar devices used by a person who has a speech impairment to help the person communicate by selecting the symbols or spelling out words - prescription required.
Braille note-takers used by a person who is blind to allow that person to take notes (that can be read back to him or her, printed, or displayed in braille) with the help of a keyboard - prescription required.
Braille printers or similar devices, including synthetic speech systems and large print-on-screen devices designed to be used by a blind person in the operation of a computer - prescription required.
Deaf-blind intervening services used by a person who is blind and profoundly deaf when paid to someone in the business of providing such services.
Devices or software designed to be used by a person who is blind or has a severe learning disability to enable him or her to read print - prescription required.
Electronic speech synthesizers that enable a person who is unable to speak to communicate using a portable keyboard - prescription required.
Job coaching services (other than job placement or career counselling services) provided to a person with a severe and prolonged impairment in physical or mental functions and paid to someone in the business of providing such services. A medical practitioner must certify in writing that these services are necessary.
Note-taking services used by a person with an impairment in physical or mental functions and paid to someone in the business of providing such services. A medical practitioner must certify in writing that these services are necessary.
Optical scanners or similar devices designed for use by a person who is blind to enable him or her to read print - prescription required.
Page turner devices to help a person turn the pages of a book or other bound document when he or she has a severe and prolonged impairment that markedly restricts his or her ability to use their arms or hands - prescription required.
Reading services provided to a person who is blind or has a severe learning disability and paid to someone in the business of providing such services. A medical practitioner must certify in writing that these services are necessary.
Real-time captioning or sign-language interpretation services used by a person with a speech or hearing impairment and paid to someone in the business of providing such services.
Talking textbooks in connection with enrolment in an educational institution in Canada or a designated educational institution for a person who has a perceptual disability. A medical practitioner must certify in writing that the expense is necessary.
Teletypewriters or similar devices that enable a person who is deaf or unable to speak to make and receive phone calls - prescription required.
Tutoring services used by, and which are supplementary to the primary education of, a person with a learning disability or an impairment in mental functions, and paid to someone in the business of providing such services who is not related to the person being tutored. A medical practitioner must certify in writing that these services are necessary.
Voice recognition software used by a person who has an impairment in physical functions. A medical practitioner must certify in writing that the expense is necessary because of that impairment.