My Writing > The 2004 Medical Expense Tax Credit and Learning DIsabilities

Learning Disabilities Association of Canada Fact Sheet
23 Nov 2004

        Tax Credits Benefit Families of Persons with Disabilities

As you approach tax returns for the 2004 taxation year, families supporting persons with disabilities will want to consider tax credits available to reduce the tax they pay.  Federal non-refundable tax credits are found between lines 300 and 350 on Schedule 1 of the personal tax return.  It is possible under the fairness provision to go back for 10 years to 1994 if tax credits were not claimed and a taxpayer is entitled to a claim. If you work and support someone with an infirmity or disability, you could have less tax taken off at source.  Complete a TD1or T1213 for your payroll administrator. 

Some of the tax credits that are important to families with persons with disabilities include:

Some expenses that families will want to know about:

Other tax programs related to personal tax credits include:

Other government programs to be aware of:

If you hire a caregiveryou are most likely responsible for them as an employer unless they meet criteria as a self-employed.  You are required to issue pay cheques, remit tax, CPP and EI and issue T4’s by the end of February.  You are responsible for WCB premiums and should consider notifying your home insurance provider if you have a caregiver working in your home.  If you receive social assistance, the funding for a respite caregiver does not make the payment to the caregiver tax free.


Appropriate documentation is critical to the success of tax credit claims.  Refer to CRA publications, call 1-800-959-8281 and check the website www.cra.gc.cafor updated information and forms.

 Courtesy of Eileen Reppenhagen,     Copyright December 26, 2004 


Published Online by Learning Disabilities Association of Canada November 2004  

Claudette LaRocque (Updated by Eileen Reppenhagen)




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