Line 316 - Disability amount (for self)
The disability amount is a non-refundable tax credit that a person with a severe and prolonged impairment in physical or mental functions can claim to reduce the amount of income tax he or she has to pay in a year. This amount includes a supplement for persons under 18 years of age at the end of the year. If you are eligible for the disability tax credit (DTC), you may be able to claim the disability amount on your income tax and benefit return. To be eligible for the DTC, we have to approve Form T2201, Disability Tax Credit Certificate. The certified form must be submitted in its entirety.
If you receive Canada Pension Plan or Quebec Pension Plan disability benefits, workers' compensation benefits, or other types of disability or insurance benefits, it does not necessarily mean you are eligible for the DTC. These programs have other purposes and different criteria, such as an individual's inability to work.
Answer a few questions
To find out if you are eligible for the disability tax credit (DTC)
- How to apply for the disability tax credit (DTC)?
Can anyone else claim the disability amount for you?
Transfer all or part of the disability amount to another person.
Completing your tax return
How to calculate and report the amount for line 316 on your income tax and benefit return.
- If Form T2201 was denied by the Canada Revenue Agency, what can you do?
- Services for persons with disabilities
Examples of impairments that qualify for the disability tax credit (DTC)
See the types of medical conditions to find out if your impairment would qualify for the DTC.
Forms and publications
- General Income Tax and Benefit Package for 2013 - Guide, Returns, Schedules
- Guide RC4064, Medical and Disability-Related Information
- Form T2201, Disability Tax Credit Certificate
- Guide RC4460, Registered Disability Savings Plan (RDSP)
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