Disability Tax Credit Certificate
Under the Income Tax Act, persons who are “disabled” may claim, in addition to other medical or related expenses they may incur, a special non-refundable tax credit.
The claim must be validated by a third-party doctor or medical practitioner, and is fairly often audited by CRA. However, once verified, usually CRA accepts similar claims for subsequent years without further check.
You can claim the amount for yourself, or for a dependent.
Amount for an eligible dependant
You may be able to claim this amount if, at any time in the year, you did not have a spouse or common-law partner or, if you did, you were not living with, supporting, or being supported by that person and, at that time, you supported a dependant with whom you lived in a home you maintained. You cannot claim this amount for a person who was only visiting you.
In addition, at the time you met the above conditions, the dependant must have been either:
- your parent or grandparent, by blood, marriage, common-law partnership, or adoption (legal or fact); or
- your child, grandchild, brother, or sister, by blood, marriage, common-law partnership, or adoption (legal or fact) and either under 18 years of age, or mentally or physically infirm.
If you, or someone else, claims this amount for a dependant, it may affect other claims being made.
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