The Disability Tax Credit is an important tax credit for Canadians with disabilities, not just because of the $8,113 disability amount. The DTC allows you to unlocks a number of credits, deductions and benefits that can be claimed by the individual and their caregivers.
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The DTC is a non-refundable personal tax credit. Non-refundable tax credit can reduce taxes payable to zero, and can generally cannot be carried over into future years (with the notable exceptions of the charitable donations, tuition education and textbook amounts and medical expenses).
Non-refundable federal tax credits are totalled in Schedule 1 of the T1 return. The aggregate value is inputted on line 350 and reduces Federal Taxes on the way to calculating Net Federal Taxes (line 420).
Below is a summary of the federal tax credits, tax deductions and benefits outlined in Disability Related Information Guide for 2017 (RC-4064).
| Credit | Amount | Eligibility requirements | Claimed for | T1 line |
|---|---|---|---|---|
| Disability Tax Credit | $8,113 |
|
|
line 316/318/326 |
| Supplement for persons under 18 | Up to $4,733 |
|
|
line 316 |
| Medical Expenses | Eligible medical expenses minus lesser of $2,268 of 3% of line 236 | Expenses must be eligible |
|
line 330/331 |
| Home buyers’ amount | $5,000 |
|
|
line 369 |
| Home accessibility expenses | Up to $10,000 |
|
|
line 398 |
| Refundable medical expense supplement | Up to $1,203 |
|
|
line 452 |
| Amount for an eligible dependant | Up to $11,635 |
|
|
line 305 |
| Canada Caregiver Amount – New for 2017 | Up to $6,883 for children under 18 and grandchildren
Up to $2,150 for children over 18 and other dependents |
|
|
line 305/307/367 |
| Working income tax benefit (disability supplement) | Up to $521 |
|
|
line 453 |
| Child disability benefit | Up to $227.50/eligible child |
|
|
T2201 |
| Disability supports deduction | Calculated on T929 |
|
|
line 215 |
| Attendant care services | As medical expenses when disability amount is being claimed:
If eligible for disability amount but not being claimed:
|
Full time attendant care:
Part time attendant care:
|
|
line 330
|
