Financial

Income Tax related websites

Canada Revenue Service has information on the deductions and credits available for the disabled or the dependent child or adult.

Canada Revenue Service: Tax information >>

The first step to receive these deductions and credits is to obtain a Disability Tax Credit Certificate.

For financial advisors and technical reading the CRA has information on the Disability Tax Credit in the Income Tax Folio.

Line items in the CRA Tax Forms of special interest to special needs families are listed below. Please see a tax advisor for a complete list of deductions and credits that may be available. 

Family Caregiver Amount includes:

  • spouse or common-law partner amount (line 303);
  • amount for an eligible dependant (line 305);
  • amount for children born in 1996 or later (line 367); and
  • caregiver amount (line 315).

When the dependent child turns 18 Line 306: Amount for infirm dependents 18 and over includes the Family Caregiver Amount.

Line 316: Disability amount for self: claiming the Disability Tax Credit for yourself.

Line 318: Disability amount transferred from a dependent: claiming the Disability Tax Credit from a dependent.

Service Canada links to other federal government websites dealing with areas such applying for the CPP Disability Benefits for the parents and their children, tax information, and the RDSP.

Service Canada: Living with a Disabililty