Minister Kerry-Lynne Findlay marks International Day of Persons with Disabilities

Ottawa, Ontario, December 3, 2013... The Honourable Kerry-Lynne D. Findlay, P.C., Q.C., M.P., Minister of National Revenue and Member of Parliament for Delta-Richmond East, marked the International Day of Persons with Disabilities today by reminding Canadians that the Harper Government has introduced a number of tax measures and programs to support persons with disabilities, as well as opportunities to save money for the future.

“Our Government is committed to ensuring that persons with disabilities have access to all the information and help they need to receive the tax credits they are entitled to,” said Minister Findlay. “Persons with disabilities and their supporting family members can sometimes shoulder a significant financial burden, and programs such as the disability tax credit help to alleviate that burden.”

The disability tax credit (DTC) helps to reduce the amount of income tax paid by a person with a severe and prolonged impairment in physical or mental functions. This credit can also be transferred to reduce the income tax payable of a supporting family member or spouse of a person with a disability.

“We appreciate the important role that persons with disabilities play in shaping and growing our country. We will continue to strengthen our Economic Action Plan to ensure that persons with disabilities and all Canadians can contribute meaningfully to Canada’s future,” added Minister Findlay.

Once a person with a disability has applied for and is deemed eligible for the DTC, the following credits and programs may be available to them:

• Registered disability savings plan (RDSP) – An RDSP is a savings plan to help save for the long-term financial security of a person with a disability. Grants and bonds provided by the Government of Canada can help them and their families save for the future.
• Children’s arts tax credit and children’s fitness tax credit – For each credit, families caring for a child who is eligible for the DTC and is under 18 years of age at the start of the year, can claim up to $1,000 per year, as long as a minimum of $100 was paid for registration or membership fees in eligible programs.

Other credits may be available to those supporting certain family members or relatives who are dependent on them due to a physical or mental infirmity (whether they are eligible for the DTC or not):

• Caregiver amount – The caregiver amount may be claimed by a person who maintains and lives in a dwelling together with one or more dependants. Each dependant (other than a parent or grandparent) must have been 18 years of age or older and dependent on the supporting person due to an impairment in physical or mental functions.
• Amount for infirm dependants age 18 or older – This amount may be claimed for dependants who are 18 years of age or older and dependent on a supporting person due to an impairment in physical or mental functions. The dependant does not have to live with the supporting person. The amount for infirm dependants age 18 or older and the caregiver amount cannot both be claimed for the same dependant.
• Family caregiver amount (FCA) – The FCA may be claimed for a dependant with an impairment in physical or mental functions, and provides an additional amount of $2,000 in calculating each of the following tax credits:
  • spouse or common-law partner amount;
  • amount for an eligible dependant;
  • amount for children under age 18 at the end of the year; and
  • caregiver amount.
  The maximum amount for infirm dependants age 18 or older includes the additional amount of $2,000 for the FCA.

For more information on tax matters for persons with disabilities, go to www.cra.gc.ca/disability.

Canada Revenue Agency

This a a reproduction copy of an official work that is published by the Government of Canada and that the reproduction has not been produced in affiliation with, or with the endorsement of the Government of Canada.