Deducting Disability Support

If you are disabled and incur expenses of an attendant or other disability supports purchased to enable you to earn employment or self-employment income or to pursue education, then you can claim the costs of disability supports on Line 215 so long as the expenses were not reimbursed.

If you are employed or self-employed, your claim is limited to your earned income (employment, net self-employment, taxable scholarships and net research grants).

If you are a student, your claim is limited to the least of:

• $375 for each week you attended school
• Your net income less your earned income
• $15,000

Your combined claim is limited to the amount of your expenses. Unclaimed amounts due to the restrictions above can be claimed as a medical expense on Line 332 may also claim the Refundable Medical Expense Supplement on Line 452. Your software will make the claim automatically for you.

Real Dollar Value. Because the disability supports deduction reduces both net and taxable income, the dollar value of the deduction depends on the taxpayer’s income level. At lower income levels, the value of a deduction is equivalent to a non-refundable credit (income below $43,561 for 2013) but the value is proportionately larger at higher income levels. In addition, the deduction decreases net income and therefore can increase social benefits such as the GSTC and Canada Child Tax Benefit.

More information on disability expenses can be found in Jacks on Tax: Your Do-It-Yourself Guide to Filing Taxes Online.