What is disability amount?

Disability amount is a non-refundable tax credit for an individual who suffers a severe and prolonged mental or physical impairment.

Eligibility

To be eligible,

  • The impairment has lasted, or is expected to last, for a continuous period of at least 12 months.
  • A Canadian doctor or qualified practitioner certifies, on Form T2201, Disability Tax Credit Certificate, that you meet certain conditions.
  • The application is approved by the Canada Revenue Agency (CRA).

How much is disability tax credit?

The disability amount is $7,766 for 2014. So the tax credit is $1,154.55 for the lowest income tax rate of 15%.

When to submit form T2201?

For a new claim, the CRA will not assess your return before they have reviewed your completed Form T2201. So you should submit your form T2201 as soon as possible.

Once Form T2201 was approved by the CRA, you don't need to resubmit it annually. However, it may be reviewed periodically upon request from CRA to ensure your eligibility.

How to claim disability tax credit?

The disability amount should be claimed on line 316 on Schedule 1. Disability tax credit is a non-refundable tax credit. However, if you don't have sufficient tax payable to utilize the credit, any unused amount can be transferred to your spouse or common-law partner, or another supporting person.

If you were under age of 18, there is an additional amount available.

You may also qualify for working income tax benefit disability supplement.

What is amount for infirm dependants age 18 or older?

Looking for explanation of other tax credits?

Additional information