Line 215 – Disability supports deduction

Video series: Tax measures for persons with disabilities

Segment 4: Disability supports deduction

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Individuals who have an impairment in physical or mental functions and have paid for certain medical expenses can claim the disability supports deduction under certain conditions.

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Are you eligible?

If you have an impairment in physical or mental functions, you can claim a disability supports deduction if you paid expenses that no one has claimed as medical expenses, and you paid them so that you could:

  • be employed or carry on a business (either alone or as an active partner);
  • do research or similar work for which you received a grant; or
  • attend a designated educational institution or a secondary school where you were enrolled in an educational program.

Note

If you lived outside Canada for part or all of the year and we consider you to be a factual resident (see Income Tax Folio: S5-F1-C1, Determination of an Individual's Residence Status) or deemed resident of Canada, you can claim disability supports expenses that you paid to a non-resident person for services provided outside Canada.

Which expenses can you claim?

See the list of eligible expenses for the disability supports deduction and any certification that may be needed.

How do you calculate the deduction?

Use Form T929, Disability Supports Deduction, to calculate your deduction. Do not attach Form T929 or your receipts to your income tax and benefit return, but keep them in case we ask to see them at a later date.

Note

Expenses must be claimed in the same year they are paid. Unused disability support amounts cannot be applied to another year.

How do you report the amount on your tax return?

If you are eligible for the disability supports deduction, enter the amount from line 11 of your Form T929, Disability Supports Deduction, on line 215 of your income tax and benefit return.

You cannot claim amounts you or someone else claimed as medical expenses (lines 330 and 331), or amounts that are reimbursed by a non-taxable payment, such as insurance.

Only the person with the impairment in physical or mental functions can claim expenses for the disability supports deduction on line 215.

You must claim the expenses in the same year that you paid them. You cannot apply unused disability support amounts to another year.

Note

Some disability supports expenses can also be claimed as medical expenses. The person with the impairment in physical or mental functions can claim these expenses on either line 215 or line 330, or split the claim between these two lines, as long as the total of the amounts claimed is not more than the expenses paid.

Supporting documents

Filing electronically or filing a paper return

Do not attach Form T929 or your receipts to your income tax and benefit return. Keep them in case we ask to see them later.

Forms and publications

Related links

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