Eileen Reppenhagen is passionate about taxpayers rights about the rules. In 2005, she volunteered to advise CRA Benefits Administration about disability administration. The Disability Advisory Committee met three times formally, and informally almost every month from 2006 until 2010, when the Benefits Administrator retired. 

Tax credits aren't usually refundable, which is why it's so important for families to discover what support means and how credits are transferrable if support can be proven.

Persons with a disability should not be blocked from requesting the Form T2201 completion by doctors when provincial/territorial social workers erroneously believe that a claim by the family for the transfer of a tax credit will reduce eligiblity for provincial/territorial benefits, but it happens.

Provincial benefit programs often reward poverty instead of employment. Families may be marginalized by the simple fact they can't have any money in the bank, or display any ownership of assets without threat of reduction or elimination of benefits. The RDSP program was set up to address this, but it's far from successful because the province/territories aren't on board. Here's what PLAN reported about the Senate Committe report March 26, 2026. 

Persons with disabilities are blocked from accessing the RDSP plans by provincial/territorial lack of concern about setting up laws that would support legal representation. See the federal budget commentary this year for how politicians at the provincial/territorial level haven't stepped up to make the RDSP accessible across the country. 

Box 85 which reports premiums for extended health and dental plans on your T4 (not mandatory yet) is just one of the many improvements in how CRA communicates with taxpayers. This year, a new box, Box 135 was added to the T4A to report EH&DB premiums paid by federal government employees. Next year RCMP retirees will see this Box on their T4A pension reporting.

See these CRA videos that show disability definitions for walking, speaking, etc.

These videos were created specifically for doctors, the Qualified Medical Practitioners to provide understanding and compassion to families seeking to complete the necessary paperwork to be entitled to claim a transferrable credit. Yes, doctors bear the brunt of our current system, it's as if the government threw families and their doctors off the same bus where tax credits were concerned. With over 150 medical expenses, most requiring certification in writing, plus disability, and now infirmity documentation, it's complex, and its absurd.toto to 

Key information RC4064 Medical and Disability Related Information TD1 forms T1213 Request to reduce tax deductions at source T2201 Disability Tax Credit Certificate 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. T929 Disability Supports Deduction (2005 & later) IT 513 Personal Tax Credits Tax Tips What's New? 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 Can you claim the disability amount for dependent? 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? 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 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 Who is a Dependant? ITA S. 118(6) Definition of dependant (6) For the purposes of paragraphs (d) and (e) of the description of B in subsection 118(1) and paragraph 118(4)(e), “dependant” of an individual for a taxation year means a person who at any time in the year is dependent on the individual for support and is (a) the child or grandchild of the individual or of the individual’s spouse or common-law partner; or (b) the parent, grandparent, brother, sister, uncle, aunt, niece or nephew, if resident in Canada at any time in the year, of the individual or of the individual’s spouse or common-law partner. 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... QPs by province/territory (link too long) Cut and paste link to access this - wonder if CRA did this on purpose? https://www.canada.ca/en/revenue-agency/services/tax/individuals/topics/about-your-tax-return/tax-return/completing-a-tax-return/deductions-credits-expenses/lines-330-331-eligible-medical-expenses-you-claim-on-your-tax-return/authorized-medical-practitioners-purposes-medical-expense-tax-credit.html 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 Private Health Services Plans (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

 

 

 

 

 

 

 

Copyright 2003-2018  Eileen Reppenhagen   Site Accessibility    Privacy policy    More legal stuff    Contact

Disclaimer: This website does not research or endorse any product or service appearing in links or advertisements anywhere on this site. 

I consider requests to update a particular page if there's an error or new information worth adding.

CRA has updated their website. If the link has a note that it's been archived, it's likely in their new Folio's or will be in the Folio's in the future.

If someone were to make an offer to purchase the rights to TaxDetective (Trademarked in Canada), I'm open to offers. 

Please do NOT rely on or use the information on this website as a basis for a course of action without obtaining appropriate professional advice, in writing. 

All Intuit®, QuickBooks® Software,Quicken® Software and Profile® Software trademarks remain the property of their respective holders, and are used only to describe the products discussed on this website.

Any usage of the above-mentioned marks anywhere in this website in no way indicates any relationship, endorsement, or affiliation with the holders of said trademarks other than specifically stated, for example, Certified QuickBooks ProAdvisor.