What is the Maximum Claim for the Disability Amount?

The maximum federal claim for 2014 is $7,766 per adult dependant.

As a non-refundable credit, the federal disability amount reduces the taxpayer’s tax bill by $7,766 x 15% = $1,164.90 regardless of the dependant's income. In addition, each province has a provincial disability amount which varies by province. In Ontario, for example, the dollar value of the provincial disability amount is $394.51 ($7,812 x 5.05%).

Taxpayers with “a severe and prolonged impairment in mental or physical functions” may claim it. Here is what that means:

• A prolonged impairment is one that has lasted or is expected to last for a continuous period of at least 12 months.
• A severe impairment in physical or mental functions must restrict the patient all or substantially all of the time, which is another way of saying 90% of the time or more.

Examples of Disabilities That Qualify. You will be considered markedly or in some cases significantly restricted if all or substantially all of the time you have difficulty performing one or more of the basic daily living activities listed below, even with the appropriate therapy, medication, and devices:

• speaking
• hearing
• walking
• elimination (bowel or bladder functions)
• feeding
• dressing
• mental functions necessary for everyday life