Tax relief and benefits for persons with disabilities
Sun, Feb 14th, 2010

If you are a person with a disability, you may be able to benefit from the following credits, deductions, and benefits administered by the CRA:
- Disability amount: If you had a severe and prolonged impairment in physical or mental functions in 2009 and meet certain conditions, you may be able to claim this non-refundable tax credit.Footnote 1]
- Child Disability Benefit: If your child is eligible for the disability amount, and is under the age of 18, you may be able to apply for the Child Disability Benefit, a maximum of $204.58 per month.
- Goods and services tax / harmonized sales tax (GST/HST) credit: Low and modest-income individuals and families may apply for this quarterly payment by completing the application on the first page of their 2009 income tax and benefit return.
- Medical expenses: You may be able to claim a non-refundable tax credit[Footnote 1] based on the cost of medical expenses for any 12-month period ending in 2009.
- First-time Home Buyers' Tax Credit: If you are a first-time homebuyer, a person with a disability, or an individual buying a home on behalf of a related person with a disability, you may be able to claim a non-refundable tax credit[Footnote 1] of up to $750 for the acquisition of a qualifying home acquired after January 27, 2009 (closing after this date).
- Home Renovation Tax Credit: If you are a homeowner, you may be able to claim a non-refundable tax credit[Footnote 1] of up to $1,350, based on eligible expenses incurred for work performed or goods acquired after January 27, 2009, and before February 1, 2010, in respect of a renovation or alteration to an eligible dwelling. The credit applies to expenses of more than $1,000, but not more than $10,000.
In addition to these, other credits, deductions, and benefits may be available to you. For more information, go to www.cra.gc.ca/disability.
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