Line 215 - Disability supports deduction

If you have an impairment in physical or mental functions, you (only the person with the impairment can claim this deduction) may be able to deduct the expenses that you incurred in the year so 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.

You cannot claim amounts that were reimbursed by a non-taxable payment such as insurance.

Note
If you lived outside Canada for part or all of the year and we consider you to be a factual resident (see IT-221, 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.

Forms and publications

• General Income Tax and Benefit Guide
• Guide RC4064, Medical and Disability-Related Information
• Form T929, Disability Supports Deduction
• Pamphlet RC4110, Employee or Self-employed?
• IT519, Medical Expense and Disability Tax Credits and Attendant Care Expense Deduction

Related topics

• Persons with disabilities