Eileen Reppenhagen, CGA, is a Certified QuickBooks ProAdvisor writes and speaks about tax and accounting.  She's passionate about taxpayers rights about the rules. 

In 2005, she volunteered to advise CRA Benefits Administration about disability administration.

Box 85 which reports premiums for extended health and dental plans on your T4 (not mandatory yet) is just one of the many resulting improvements in how CRA communicates with taxpayers.

See these CRA videos that show disability definitions for walking, speaking, etc.created specifically for Qualified Medical Practitioners toto to 

2011 Tax Tips What's New? 2010 Tax Tips for Persons with Disabilities Articles and Links (Useful Links Personal) You may want to bookmark this page! Canada Benefits CRA: Persons with Disabilities Quebec Tax Credits PWD Online Veterans Affairs RC4064 T2201 Disability Tax Credit Certificate TD1 forms IT 513 Personal Tax Credits Can you claim the disability amount for dependent? T1213 Request to reduce tax deductions at source Youth in Transition Line 316 Disability - self Line 318 Disability - transfer from dependent there's a supplement to the disability amount, clawed back by child care or attendant care paid for that child.  You won't find it on the TD1 and in the tax software it calculates in the background in the dependent window.  Medical Expense Tax Credit What can PWD claim as a deduction or credit? Medical Expenses - eligible in alphabetical order These four medical expenses require the DTC: Attendant or nursing home care (S.118.2(2)(b)) Attendant up to $10,000, $20,000 in year of death (S.118.2(2)(b.1) Group home (S.118.2(2)(b.2) Therapy (S.118.2(2)(l.9)) And in a year of transition from attendant care to nursing home or full time attendant, it's one or the other but not both and only the attendant care can claim the DTC in the same year. Moving Moving, Renovations & New Construction Travel Expenses for Medical Expense S. 118.2(4) is where you'll find the deemed payment of medical expenses exception to S. 118.2(2)(g)  This exception provides for when someone engaged in the business of proviidng transportation is not readily available and someone makes their own vehicle available  Deductions from Income T778 Child Care Expenses Deduction Note that it's $10,000 with DTC approval, and remember to review if lower income parent is infirm, in school, hospital or jail (yes, jail) Disability Supports Line 215 T929 Disability Supports Deduction (2005 & later) Other programs Child Disability Benefit (CDB) Children's Fitness Supplement Death of RIF Annuitant - Qualified Beneficiaries Death of RSP Annuitant - Qualified Beneficiaries Employer Benefits and Allowances Benefits paid to or for persons with disabilities will not create a taxable fringe benefit ITA 6(16) if employee is certified by T2201 to be a person with a disability. Includes actual cost or reasonable allowance for transportation to / from work and cost of attendant to assist person with disability in performance of duties HBP RC4135 Home Buyers Plan (HBP) Home Reno Tax Credit Preferred beneficiary election IT 394 RDSP www.rdsp.com www.plan.ca Renovations by landlords/employers Landlords - See T4036 rental Guide, Capital expenses, special situations. Renovations to Income Producing Buildings to allow access (landlords and employers) are a current expense, not capitalized for ramps, door openers, widening doorways, bathrooms, elevators, doorways and prescribed devices including elevator car position indicators, visual fire alarms, listening devices for group meetings or telephone devices for hearing impairment; software and hardware attachments (ITA 20(1)(qq),(rr) IT Regulations 1102(1)(a), 8800, 8801 RMES Line 452 WITB Fuel Tax Refund Program:Persons with Disabilities Refund of Federal Excise Tax on Gasoline Definitions Definition of Infirmity Relief of Aged - Charity Policy CPS 002: See Footnote 1 for definition: Infirm means not firm or sound physically, weak, especially from age, feeble: weak of mind. Qualified practitioners References to medical practitioners, S. 118.4(2),For the purposes of sections 63, 64, 118.2, 118.3 and 118.6, a reference to an audiologist, dentist, medical doctor, medical practitioner, nurse, occupational therapist, optometrist, pharmacist, physiotherapist, psychologist, or speech-language pathologist is a reference to a person authorized to practise as such, (a) where the reference is used in respect of a service rendered to a taxpayer, pursuant to the laws of the jurisdiction in which the service is rendered; (b) where the reference is used in respect of a certificate issued by the person in respect of a taxpayer, pursuant to the laws of the jurisdiction in which the taxpayer resides or of a province; and (c) where the reference is used in respect of a prescription issued by the person for property to be provided to or for the use of a taxpayer, pursuant to the laws of the jurisdiction in which the taxpayer resides, of a province or of the jurisdiction in which the property is provided. Note: Speech language pathologists are not licenced in BC... Qualified practitioners by province/territory Public Service Health Care Plan list Official References ITA S. 118.2(2) Medical expenses S. 118.2(2)(m) refers to devices and equipment found listed in Reg 5700 (below) ITA Reg 5700 Device & Equipment ITA S. 20(qq)&(rr) Disability: business deductions S. 20 (qq) and S. 20 (rr) refer to Reg 8800 and 8801 below ITA Reg 8800 8801 Disability related modifications ITA S. 118.4 Nature of impairment Note that the ITA uses the word impairment, not disability... ITA S. 64 Disability Supports Deduction PHSP's PHSP's for Self-employed persons T4002 is the guide for Business and Professional Income for self-employed or professional or commission sales persons who file a T2125 to report their income on a T1. There is a very comprehensive section on PHSPs (yes, it's a line on the T2125 form) and in the T4002, you'll find it by scrolling beyond Line 9270 – Other Expenses. Click on the link, under Expenses, find Line 9270 and scroll down from there to see the whole instruction set as to what you can claim, depending on whether or not you have employees, and how much you make or what percentage of what you make is self-employed. Like I said, it's very comprehensive. IT339 Meaning of PHSP See also ITA S. 248(1) which has definitions and ITA S. 6(1)(a), 18(1)(a) and 118.2(2)(q) and 118.2(3)(b) Olympia Benefits Inc. Blue Cross Canada Pacific Blue Cross ICBA: Construction Industry Benefit Plan

 

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