Tax Season – Supports and Information all in one.

A list of resources that can provide assistance for you and your family during tax season. This list will provide you links to various tax supports and questions.

Disability Tax Credit

http://www.cra-arc.gc.ca/tx/ndvdls/sgmnts/dsblts/dtc/menu-eng.html

The disability tax credit is a non-refundable tax credit that helps persons with disabilities or their supporting persons reduce the amount of income tax they have to pay.

Claim Medical Expenses

http://www.cra-arc.gc.ca/tx/ndvdls/tpcs/ncm-tx/rtrn/cmpltng/ddctns/lns300-350/330-331/menu-eng.html

This is a non-exhaustive list of common medical expenses that may be claimed if they were paid for in any 12-month period ending in 2016 that were not claimed in 2015.

Disability Supports Deduction

http://www.cra-arc.gc.ca/tx/ndvdls/tpcs/ncm-tx/rtrn/cmpltng/ddctns/lns206-236/215-eng.html

If you have an impairment of physical or mental functions, you can claim a disability supports deduction if you paid expenses that no one has claimed as medical expenses and you paid them so that you could do any of the following:

1. a) Be employed or carry on a business (alone or with an active partner) or
2. b) Do research or similar work for which you received a grant or
3. c) Attend a designated educational institution or secondary school program where you were enrolled in an educational program

Registered Disability Savings Plan

http://www.cra-arc.gc.ca/tx/ndvdls/tpcs/rdsp-reei/ctrbtn-eng.html

A registered disability savings plan is a savings plan that is intended to help parents and others save for the long term financial security of a person who is eligible for the disability tax credit.

Contributions to an registered disability savings plan are not tax deductible and can be made until the end of the year in which the beneficiary turns 59. Contributions that are withdrawn are not included as income to the beneficiary when they are paid out of an registered disability savings plan. However, the Canada disability savings grant (grant), the Canada disability savings bond (bond), investment income earned in the plan, and the proceeds from rollovers are included in the beneficiary’s income for tax purposes when they are paid out of the registered disability savings plan.

Family Caregiver Amount

http://www.cra-arc.gc.ca/familycaregiver/

If you have a dependant with an impairment to their physical or mental functions, you may be eligible to make a claim. The dependant with the impairment must be:

1. a) A person 18 years of age or older and dependent on you because of an impairment in physical or mental functions; or
2. b) A child under 18 years of age, with an impairment in physical or mental functions. The impairment must be prolonged and indefinite and the child must be dependent on you for assistance in attending to personal needs and care when compared to children of the same age.

Caregiver Amount

http://www.cra-arc.gc.ca/tx/ndvdls/tpcs/ncm-tx/rtrn/cmpltng/ddctns/lns300-350/315/menu-eng.html

If you maintain a dwelling where you and one or more of your dependants lived, you may be able to claim a caregiver amount if each dependant meets all the following criteria:

1. a) He or she was 18 years or older
2. b) He or she had a net income of less than $20,343 (under line 236 of their return, or less than $22,436 if they previously qualified for the caregiver amount)
3. c) He or she was dependant on you due to an impairment of physical or mental functions or, if he or she is the parent or grandparent to you, your spouse, or common-law partner, was born in 1950 or earlier.

Excise Gasoline Tax Refund

http://www.cra-arc.gc.ca/tx/ndvdls/sgmnts/dsblts/xcs-tx-eng.html

If you have a permanent mobility impairment and cannot safely use public transportation, as certified by a qualified medical practitioner, you can apply for a refund of part of the federal excise tax on gasoline you buy.

Disabled Property Tax Relief

https://www.mpac.ca/propertyowners/procedures/proceduresenioranddisabledtaxrelief

Provides a tax exemption for a portion of a residential property where the disabled person is living. Applies to:

1. a) Any increase in value as a result of changes made to the existing house after May 15, 1984 to accommodate a disabled person or
2. b) Up to 10% of the assessed value of a new home that is built to provide housing for a disabled person.

Information provided from Matt, Peer Support Coordinator, Spinal Cord Injury Ontario.