Income Benefits and Tax

Canada Pension Plan disability benefits

If you have a severe and prolonged disability that regularly stops you from doing any type of work, and you contributed to the Canada Pension Plan (CPP), you may be eligible for monthly disability benefits. Your children may also receive benefits if they are under 18, or between 18 and 25 and attending school.

To receive these benefits, you must apply for them.

1 800 277-9914

TTY: 1 800 255-4786

http://www.servicecanada.gc.ca/en/sc/CPP/disability/disabilitypension.shtml

Visit: Your local Service Canada Centre

Did you know?

There are employment supports for you if you are receiving these benefits. See "Support for individuals" on page 26 for more information. People who work in the province of Quebec contribute to the Quebec Pension Plan (QPP). For information on QPP disability benefits, call 1 800 463-5185 (TTY: 1 800 603-3540) or visit www.rrq.gouv.qc.ca/en.

Employment Insurance (EI) benefits

If you temporarily cannot work because of an illness, injury or quarantine, and can supply a medical certificate, you may be eligible for the EI Sickness Benefit. If you are looking after a family member with a disability or a serious illness who is at risk of dying, you may qualify for the EI Compassionate Care Benefit.

1 800 O-Canada (1 800 622-6232)

TTY: 1 800 926-9105

servicecanada.gc.ca Click on "I am: A Person with Disability", then on "Tax and Financial Benefits". Select your province, then click on "Benefits" and on "Employment Insurance (EI) ? Applying for benefits".

Visit: Your local Service Canada Centre

Veterans Disability Pension Program

A disability pension from Veterans Affairs Canada (VAC) is a tax-free payment to veterans with permanent disabilities resulting from injuries or diseases. They must be wartime veterans, current or former members of the Canadian Forces (Regular or Reserves), former members of the Merchant Navy or civilians who served in close support of the Canadian Forces during wartime. You also may qualify for a pension if you are the surviving spouse, common-law partner or dependent child of a deceased VAC disability pensioner.

1 866 522-2122

www.vac-acc.gc.ca Click on "Clients" in the top menu bar.

Federal tax credits, deductions and exemptions

Information for people with disabilities

The Disability Tax Credit (usually called the disability amount) reduces the income tax that a person with a disability has to pay. If you don't need to use some or all of the tax credit because you have little or no income, you may be able to transfer all or part of it to your spouse, common-law partner or other supporting person.

To get the credit, you must complete a Disability Tax Credit Certificate (Form T2201), have it signed by a qualified medical doctor, optometrist, audiologist, occupational therapist, psychologist or speech language pathologist, and return it to the Canada Revenue Agency.

If your children are under 18 and qualify for the Disability Tax Credit, they may be eligible for the Child Disability Benefit. The benefit, of up to $166.66 a month, is tax-free. The Child Disability Benefit is a supplement to the Canada Child Tax Benefit and Children's Special Allowances payments. It helps low- and modest-income families who care for a child with a severe and prolonged mental or physical impairment. To apply, families must obtain a signed Disability Tax Credit Certificate and the Canada Child Tax Benefit application form (RC66) for the child.

Canada Revenue Agency general enquiries: 1 800 959-8281

TTY: 1 800 665-0354

Canada Child Tax Benefit enquiries 1 800 387-1193

TTY: 1 800 665-0354

To order Forms T2201 and RC66 1 800 959-2221 TTY: 1 800 665-0354

www.cra.gc.ca/disability

To get the forms you need, click on www.cra.gc.ca/forms

If you have medical expenses associated with a disability, you may be able to claim them to reduce your taxes. Or, a supporting person such as your spouse, common-law partner or other family member may be able to claim them.

Some examples of allowable medical expenses are:

• payments for certain assistive devices;
• a portion of the cost of adapting a new van for wheelchair use;
• costs of an attendant who cares for you, or costs of care in an institution;
• certain expenses related to helper animals, such as guide dogs;
• a portion of fees paid to a group home for a dependant with a disability;
• certain building and renovating costs so that you have better access and mobility in your home.

In addition, you may be eligible for the Refundable Medical Expense Supplement if you have a low income and high medical expenses.

The Disability Supports Deduction allows you to deduct certain expenses for supports that enable you to work or go to school. Such expenses include sign-language interpretation, teletypewriters, certain assistive devices for computers, optical scanners to read print and electronic speech synthesizers. You may be able to claim these deductions if they meet certain conditions, and as long as you or anyone else has not claimed them as medical expenses. And you do not have to be eligible for the Disability Tax Credit to claim them, unless you are claiming part-time attendant care expenses. To claim the Disability Supports Deduction, you have to complete Form T929.

Many goods and services used by people with disabilities are exempt from the goods and services tax/harmonized sales taxes (GST/HST). Some examples are health and personal care services, programs like "Meals on Wheels," guide and hearing-ear dogs, some recreational programs and camps, and medical devices and supplies including wheelchairs, walkers, hearing aids, patient lifters and specially designed clothing.

GST/HST Information 1 800 959-5525

TTY: 1 800 665-0354

To order forms 1 800 959-2221

TTY: 1 800 665-0354

www.cra.gc.ca/disability

To get forms you need, click on www.cra.gc.ca/forms

Information for those who support people with disabilities

Do you support someone with a disability? You may be able to claim allowable medical expenses, as well as other deductions and credits, including:

• child care expenses;
• caregiver amount;
• disability amount transferred from a spouse, common-law partner, or a dependant;
• amount for infirm dependants age 18 or older;
• amount for an eligible dependant;
• tuition and education amounts.

Find out more about allowable medical expenses, deductions and tax credits, and how you can use them if you support people with disabilities.

Canada Revenue Agency general enquiries 1 800 959-8281

TTY: 1 800 665-0354

To order forms 1 800 959-2221

TTY: 1 800 665-0354

www.cra.gc.ca/disability

To get forms you need, click on www.cra.gc.ca/forms

Need assistance with your tax return? We can help!

• People with disabilities who use a teletypewriter:

1 800 665-0354 to get general tax information.

• If you have a visual impairment, you can get publications in Braille, large print, or etext (computer diskette), or on audiocassette.

1 800 959-2221 weekdays from 8:15 a.m. to 5:00 p.m., Eastern Time

www.cra.gc.ca/alternate

• The Community Volunteer Income Tax Program of the Canada Revenue Agency provides a free tax return preparation service to low- and modest-income Canadians who have a simple tax situation.

If you want more information on federal income taxes or these programs, or if you have any questions about your income tax return, contact the CRA:

1 800 959-8281

TTY: 1 800 665-0354

www.cra.gc.ca

Try these helpful online services to find out more about other income benefits and non-financial support for people with disabilities.

Use the Benefits Online Calculator to get an estimate of the amount of the GST/HST credit you may be entitled to receive.
www.cra.gc.ca/benefits-calculator

Use the Benefits Finder to learn about the full range of federal and provincial/territorial programs for people with disabilities, such as hearing devices, visual devices, special services at home, rehabilitation services and more!
www.canadabenefits.gc.ca