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Links The Accessibility for Ontarians with Disabilities Act, 2005 Frequently Asked Questions about the Accessibility For Ontarians With Disabilities Act, 2005 Business Friendly Accessibility Checklist Ministry of Citizenship and Immigration Accessibility Directorate of Ontario The Ontario Human Rights Commission Reviewing Plans of Subdivision for Accessibility Citizens Guides to Land-use Planning Architectural Products for Barrier Free Living
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Tax Information Are you eligible for the deduction? You can claim a disability supports deduction if you paid expenses that no one has claimed as medical expenses (line 330 and line 331), and you paid them so you could:
For a comprehensive list of Deductions and Tax Credits, visit the Canada Revenue Website.
The following expenses are eligible for the disability supports deduction. Select the expense that applies to you to determine the conditions under which it can be claimed.
Attendant care services provided in Canada and used by a person with an impairment in mental or physical functions. Amounts paid for attendant care services provided by the person's spouse or common-law partner, or to someone under 18 years of age, cannot be claimed. Full-time attendant care services may be claimed if the person with the impairment qualifies for the disability amount (Form T2201, Disability Tax Credit Certificate, required) or a medical practitioner certifies in writing that this expense is necessary and that the impairment is likely to be indefinite. Part-time attendant care services may only be claimed if the person with the impairment qualifies for the disability amount (Form T2201 required). Bliss symbol boards or similar devices used by a person who has a speech impairment to help the person communicate by selecting the symbols or spelling out words - prescription required. Braille note-takers used by a person who is blind to allow that person to take notes (that can be read back to them, printed, or displayed in braille) with the help of a keyboard - prescription required. Braille printers or similar devices, including synthetic speech systems and large-print on-screen devices designed exclusively to be used by a person who is blind in the operation of a computer - prescription required. Deaf-blind intervening services used by a person who is both blind and profoundly deaf when paid to someone in the business of providing such services. Devices or software designed to be used by a person who is blind or has a severe learning disability to enable them to read print - prescription required. Electronic speech synthesizers that enable a person who is unable to speak to communicate using a portable keyboard - prescription required. Job coaching services (other than job placement or career counseling services) provided to a person with a severe and prolonged impairment in mental or physical functions and paid to someone in the business of providing such services. A medical practitioner must certify in writing that this expense is necessary. Note-taking services used by a person with an impairment in mental or physical functions and paid to someone in the business of providing such services. A medical practitioner must certify in writing that this expense is necessary. Optical scanners or similar devices designed for use by a person who is blind to enable them to read print - prescription required. Page-turning devices to help a person turn the pages of a book or other bound document when they have a severe and prolonged impairment that markedly restricts their ability to use their arms or hands - prescription required. Reading services provided to a person who is blind or has a severe learning disability and paid to someone in the business of providing such services. A medical practitioner must certify in writing that these services are necessary. Real-time captioning services or sign-language interpretation services used by a person with a speech or hearing impairment and paid to someone in the business of providing such services. Talking textbooks in connection with enrollment in an educational institution in Canada or a designated educational institution for a person who has a perceptual disability. A medical practitioner must certify in writing that the expense is necessary. Teletypewriters or similar devices that enable a person who is deaf or unable to speak to make and receive phone calls - prescription required. Tutoring services used by, and which are supplementary to the primary education of, a person with a learning disability or an impairment in mental functions, and paid to someone in the business of providing such services who is not related to that person. A medical practitioner must certify in writing that these services are necessary. Voice-recognition software used by a person who has an impairment in physical functions. A medical practitioner must certify in writing that this expense is necessary because of a physical impairment.
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The Town of LaSalle |
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Which
expenses are eligible?