Line 21500 - Disability supports deduction
About this resource
Individuals who have an impairment in physical or mental functions and have paid for certain medical expenses can, under certain conditions, claim the disability supports deduction.
If you have an impairment in physical or mental functions, you may be able to deduct the expenses that you paid in the year so that you could:
-work
-go to school
-do research for which you received a grant
Only the person with the disability can claim expenses for this deduction.
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 the expenses that you paid to a non-resident person for services provided outside Canada.
If you have an impairment in physical or mental functions, you may be able to deduct the expenses that you paid in the year so that you could:
-work
-go to school
-do research for which you received a grant
Only the person with the disability can claim expenses for this deduction.
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 the expenses that you paid to a non-resident person for services provided outside Canada.
Details
Resource type
Adult Medical Benefits, Government of Canada, Tax Benefits
Disabilities
Acquired Brain Injury, Autism Spectrum Disorder, Autonomic Dysfunctions/Dysautonomia, Behaviour Disorders and Conditions (ie. ADHD), Blind / Visual Impairment, Cerebral Palsy, Circadian Rhythm Disorders , Deaf / Hard of Hearing, Deaf-Blind, Down Syndrome , Dual Diagnosis, Epilepsy / Seizure Disorder, Fetal Alcohol Syndrome / Spectrum Disorders , Intellectual / Developmental Disability, Learning Disorder / Disability, Long-COVID/Myalgic Encephalomyelitis, Mental Health , Neuromuscular Disorders, Other / I don't know, Paraplegia / Quadriplegia, Physical Disability / Mobility Impairment, Schizophrenia , Speech Impairment / Social / Communication Disorders, Spina Bifida, Substance Use/Addiction
Age
0-99
Eligibility
If you have an impairment in physical or mental functions, you may be able to deduct the expenses that you paid in the year so that you could:
work
go to school
do research for which you received a grant
Only the person with the disability can claim expenses for this deduction.
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 the expenses that you paid to a non-resident person for services provided outside Canada.
work
go to school
do research for which you received a grant
Only the person with the disability can claim expenses for this deduction.
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 the expenses that you paid to a non-resident person for services provided outside Canada.
Location
Regions
Cariboo Chilcotin Coast, Fraser North, Fraser South, Fraser Valley, Greater Vancouver, Kootenays, North East, North West, Sunshine Coast / Squamish-Lillooet, Thompson Okanagan, Vancouver Island Central, Vancouver Island North, Vancouver Island South
Cities
Brentwood Bay, Chemainus, Cobble Hill, Colwood, Cowichan Bay, Crofton, Duncan, Esquimalt, Galiano Island, Honeymoon Bay, Ladysmith, Lake Cowichan, Langford, Mayne Island, Metchosin, Mill Bay , North Saanich, Pender Island, Port Renfrew, Saanich, Saanichton, Salt Spring Island, Saturna Island, Shawnigan Lake, Sidney, Sooke, Swartz Bay, Thetis Island, Victoria, View Royal
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