Webinar - Persons with disabilities and their caregivers

Transcript

Slide 1 - Benefits and credits for persons with disabilities and their caregivers

[Selma]: Hello, and welcome.   

My name is Selma. I’m with the Canada Revenue Agency, or the CRA for short. I have an olive complexion, dark brown hair with blonde highlights, and wearing a black shirt.

I’m very happy to be here today. I will be talking to you about the benefit and credit payments available for persons with disabilities and their caregivers.

[Visual]: An individual hugging an individual in a wheelchair.

Slide 2 – Land Acknowledgment

[Selma]: Before we get started, I would like to respectfully acknowledge the territory in which we gather, as the unceded land of the Mi'gmaq, Wolastoqiyik and Peskotomuhkatiyik nations.

Given that we are meeting virtually, I also want to acknowledge the lands on which you are gathered from and invite you to take a moment of silence to have a thought for the territory in which you find yourself. 

[Visual]: An eagle, narwhal and fiddle icon.

Slide 3 - Overview

[Selma]: Today, we will cover:

• The disability tax credit, also known as the DTC
• Benefits, credits, and programs you may be eligible for which require being approved    for the DTC
• Additional benefits and credits you may access if you are approved for the DTC
• Benefits, credits, deductions, and programs you may be eligible for which do not require being approved for the DTC

I will conclude today’s presentation by sharing different ways you can do your taxes, introducing the CRA’s digital services like My Account, and providing tools to protect yourself from scams.

[Visual]: An individual in a wheelchair with their children.

Slide 4 - Disability tax credit (DTC)

[Selma]: The DTC is a non-refundable tax credit that helps people with disabilities, or their supporting family members, reduce the amount of income tax they may have to pay. 

By reducing the amount of income tax a person may need to pay, the DTC aims to offset some of the extra costs often experienced by persons with disabilities.

Even if you do not have taxable income, there are other benefits to applying for the DTC. Being approved can help you access other federal programs such as the child disability benefit, the Canada workers benefit disability supplement, and the registered disability savings plan, or RDSP for short. I will speak more on these programs shortly.

[Visual]: An individual with a prosthetic leg is looking at their phone.

Slide 5 - DTC categories of impairment

[Selma]: To be eligible for the DTC, a medical practitioner must certify that you have:

• a severe and prolonged impairment, substantially all of the time, in one or more of these categories,
• significant limitations in two or more categories,
• or receive life-sustaining therapy to support a vital function at least twice a week and for 14 hours a week.

Impairments can exist in any of the following categories:

• Walking
• Mental functions
• Dressing
• Feeding
• Eliminating (bowel or bladder functions)
• Hearing
• Speaking
• Vision, and
• Life-sustaining therapy

The cumulative effect of two or more impairments may also be considered if, together, their effect is as severe as having a marked restriction in one category.

As a result of changes to legislation, people with Type 1 diabetes meet the eligibility criteria under life-sustaining therapy for 2021 and later years.

Slide 6 - Eligibility for the DTC

[Selma]: When we talk about eligibility, it’s important to note that eligibility for the DTC is based on the effects of the impairment, not solely on the medical condition itself.

Eligibility for the DTC is not based on your ability to work, to do housekeeping activities or to engage in recreational activities.

Even if you receive the Canada Pension Plan disability benefit or Quebec Pension Plan disability benefit, workers compensation benefits, Veterans Affairs disability benefits, or other types of disability or insurance benefits, you may not be eligible for the DTC. Each of these programs has other purposes and different eligibility criteria. 

The application process for the DTC involves the person with the disability or their legal representative and their medical practitioner, who can certify the effects of the impairment. There are several types of medical practitioners who can complete, certify the effects of an impairment, and sign Part B the T2201 application. 

All DTC applications are reviewed on a case-by-case basis. 

[Visual]: An individual is holding a child with down syndrome.

Slide 7 - Medical practitioners who can certify impairments

[Selma]: Different types of medical practitioners may certify the DTC application, depending on the category of impairment. 

Medical doctors and nurse practitioners can certify all sections on Form T2201. Other medical practitioners can also fill out Part B of your form, but they can only certify impairments under certain categories.

For example, an optometrist can certify vision, a speech-language pathologist can certify speaking, and an audiologist can certify hearing. A full list of who can certify each impairment type is on canada.ca.

Slide 8 - How to apply for the DTC – digital form

[Selma]: There are two ways to apply for the DTC. The DTC digital application process is fastest and easiest for you and your medical practitioner.

First, fill out Part A of Form T2201 online. Applicants can access the digital application form through My Account and legal representatives can use Represent a Client. To get to the beginning of the application, go to the “Benefits and credits” page in My Account and select the “Disability Tax Credit, DTC” section.

Alternatively, if you’re completing the form for yourself as the person with the disability, you can complete Part A over the phone using the automated voice service at 1-800-463-4421 or by calling a CRA agent at 1-800-959-8281.

After completing Part A, you will receive a reference number to give to your medical practitioner. They can then complete and submit Part B online.

You can direct your medical practitioner to the digital application for medical practitioners at canada.ca/dtc-digital-application.

You and your medical practitioner can also watch our webinars on the DTC digital application process at canada.ca/individuals-video-gallery.

Slide 9 - How to apply for the DTC – paper form

[Selma]: You can also apply for the DTC by filling out a paper Form T2201. To find the latest version of the form, visit our website.

First, fill out the sections of Part A that apply to you and sign the authorization section.

Then, take the form to a medical practitioner who can complete Part B of the form. Ensure the certification section is completed and signed by the medical practitioner.

And finally, submit the completed form. You may submit the completed T2201 electronically by using the "Submit documents" feature in My Account or Represent a Client, or you may submit it by mail to your nearest tax centre.

Always keep a copy for your records.

Whether you apply for the DTC online or by paper, you can track your application status online in My Account.

[Visual]: T2201 Disability Tax Credit Certificate paper application form page 1.

Slide 10 - Fees

[Selma]: Please note that the CRA never charges a fee to process Form T2201. However, your medical practitioner may charge you to complete the form. You may be able to claim these fees as a medical expense on your tax return.

Budget 2024 announced a measure for the Government of Canada to assist with the cost of completing the medical forms required to apply for the Disability Tax Credit.

The CRA is working on an easy and convenient way to reduce the financial barrier associated with the DTC application process. The program will help increase access to the DTC. More details to come in the future.

[Visual]: An individual in blue scrubs holding a tablet.

Slide 11 - After you apply

[Selma]: After you apply, the CRA will receive and review your application. In about eight weeks, you will be sent a notice of determination. It may take longer if more information is required. You can track the progress and get the latest information on your application in My Account.

If there are changes to the effects of your impairment, your eligibility for the DTC may change. You must inform the CRA if your medical condition improves to the point that you no longer meet the criteria for the DTC. 

If your application is denied and you disagree with the decision, you can send additional medical information to the CRA. Another review of your file will be completed. Make sure to submit your request for a review within one year of the date of your notice of determination. Otherwise, you may have to send the CRA a newly completed DTC application form.

If your application was denied and you disagree with the decision, and you believe that the information you already provided in your initial application was sufficient, you also have the right to file a formal objection to appeal the decision within 90 days of receiving your notice of determination.

On your notice of determination, you will also receive an invitation with a link to complete a DTC applicant survey. Your feedback is valuable, and it will help the CRA make improvements to the DTC application process.

[Visual]: Two adult individuals, smiling at a child while standing in a field.

Slide 12 - Amounts you can claim

[Selma]: After your DTC application is approved, you can claim the disability amount on your taxes.

If you’re eligible for the DTC and are 18 or older, the disability amount you can claim on your 2024 tax return is $9,872.

If you’re eligible for the DTC and were under 18 years of age at the end of the year, or if you are the parent of a child who is under 18 and is eligible for the DTC, you can claim the supplement of up to an additional $5,758.

If you do not need the entire disability amount to reduce your own income tax, you may transfer some or all of it to the supporting family member you identified in your DTC application form.

Your notice of determination may indicate that you were eligible for the DTC for previous years. If this is the case, you can ask the CRA to adjust your previous tax returns.

You can make this request when you complete Part A of the DTC application form or after the notice of determination is received.

You can request adjustments for up to nine previous years or the year indicated on your notice of determination, whichever is most recent.

Please note that provincial and territorial disability amounts, and tax credit rates are not the same as the federal amounts. Rates vary among provinces and territories and may vary year over year.

[Visual]: An individual in a wheelchair with a tennis racket on a tennis court is smiling at the camera.

Slide 13 - Child disability benefit

[Selma]: Approval for the DTC is required for accessing certain tax-related measures including the child disability benefit, Canada workers benefit disability supplement, and registered disability savings plan.

The child disability benefit is for families caring for a child under 18 who is eligible for the Canada child benefit, or the CCB for short, and the DTC. It is a tax-free payment of up to $3,322 annually per eligible child.

If you are already receiving the CCB for a child in your care who is eligible for the DTC, you do not need to apply for the child disability benefit. It will automatically be paid monthly to the person who receives the CCB for that child.

For more information, go to canada.ca/child-disability-benefit.

[Visual]: A child is playing with blocks.

Slide 14 - Canada workers benefit (CWB) disability supplement

[Selma]: If you are eligible for the DTC, you may also be eligible for the Canada workers benefit disability supplement.

The supplement is a refundable tax credit for low-income workers and their families.

You apply for the Canada workers benefit when you do your taxes and complete Schedule 6. If you are eligible for the DTC, you will receive the additional supplement.

For more information, visit canada.ca/canada-workers-benefit.

[Visual]: An individual with a prosthetic leg, is sitting in a greenhouse, next to a container of tomatoes.

Slide 15 - Registered disability savings plan (RDSP)

[Selma]: A registered disability savings plan, or RDSP, helps those who are approved for the DTC save for their long-term financial security.

The Government will pay a maximum of $3,500 in matching grants in one year, and up to $70,000 over the beneficiary's lifetime.

For low- and modest-income families, the Government will also pay into the RDSP with the Canada disability savings bond of up to $1,000 per year for a maximum of $20,000 over the beneficiary’s lifetime. No personal contributions are necessary. Once a plan is opened through a financial institution, bond payments will be automatically deposited into the RDSP of beneficiaries who meet the income threshold.

For more information, visit canada.ca/taxes-rdsp.

Slide 16 - Multigenerational home renovation tax ​credit

[Selma]: In certain situations, DTC eligibility provides access to additional benefits and credits, such as the multigenerational home renovation tax credit, home accessibility tax credit, and the Canada caregiver credit.

The multigenerational home renovation tax credit is a refundable tax credit that you can claim on your tax return for 2023 and later years.

If you are eligible, claim this credit for certain renovation expenses spent to create a self-contained secondary unit.

The secondary unit must allow an adult 65 years of age or older, or an adult who is eligible for the DTC, to live with a qualifying relative.

You can claim up to $50,000 in qualifying expenditures for each qualifying renovation completed. The tax credit is 15% of your costs, up to a maximum of $7,500, for each claim you are eligible to make.

For more information, go to canada.ca/cra-mhrtc

[Visual]: A group of individuals and children are cooking together in a kitchen.

Slide 17 - Home accessibility tax credit

[Selma]: The home accessibility tax credit is a non-refundable tax credit. You may be able to claim it if you own a home in Canada and you paid for eligible renovations to improve the safety or accessibility of the home for yourself or for another eligible individual.

You can claim up to $20,000 each year in eligible expenses. This can result in a tax credit of up to $3,000.

You may be eligible for this credit if you’re 65 or older or if you qualify for the DTC. Or, you may claim for a dependant, if certain criteria are met.

You can find more information at canada.ca/line-31285

[Visual]: A set of blueprints with a house model, red hard hat, measuring tape and pencil sitting on top of them.

Slide 18 - Canada caregiver credit​

[Selma]: The Canada caregiver credit is a non-refundable tax credit for those who support a spouse or common-law partner, or a dependant with a physical or mental impairment.

An individual is considered to depend on someone for support if they rely on them to regularly provide some or all of the basic necessities of life, such as food, shelter, and clothing.

When claiming the Canada caregiver credit, the CRA may ask for a signed statement for the individual from a medical practitioner showing when the impairment began and what the duration of the impairment is expected to be.

You don’t need a signed statement if the CRA already has an approved DTC for a specified period for them.

[Visual]: An individual sitting beside and smiling with another individual in a wheelchair.

Slide 19 - GST/HST credit​

[Selma]: There are also benefits, credits, deductions, and programs you may be eligible for that are not dependant on DTC approval, such as the GST/HST credit, Canada Carbon Rebate, disability supports deduction, and home buyers’ plan.

Let’s look at one of the CRA’s most common credits – the goods and services tax/harmonized sales tax credit, or GST/HST credit.

The GST/HST credit is a quarterly tax-free payment for people with low and modest incomes. It helps offset the GST or HST they pay on goods and services.

To get it, do your taxes every year, even if you have no income to report. The CRA will confirm if you are eligible and for how much.

For more information, visit canada.ca/gst-hst-credit

[Visual]: An individual using their laptop outside on a table.

Slide 20 - Canada Carbon Rebate​

[Selma]: Just like the GST/HST credit, you may be eligible for the Canada Carbon Rebate when you turn 19.

This rebate is a quarterly tax-free payment to help individuals and families offset the cost of federal pollution pricing.

It is available to residents of Alberta, Saskatchewan, Manitoba, Ontario, New Brunswick, Nova Scotia, Newfoundland and Labrador, and Prince Edward Island.

It consists of a basic amount and a supplement for residents of small and rural communities.

The amount you receive depends on your family situation and the province you live in. For instance, based on the 2023 tax year, a couple with one child living in Alberta could be eligible to receive an annual credit of up to $1,575.

To get the Canada Carbon Rebate, do your taxes every year, even if you have no income to report.

[Visual]: An individual filling out forms at a table.

Slide 21 - Disability supports deduction​

[Selma]: A deduction reduces the amount of income you pay tax on, which reduces your overall income tax. One deduction that you may be able to claim on your tax return is the disability supports deduction.

You may be able to claim this if you have an impairment in physical or mental functions and have paid for certain medical expenses. You do not need to be approved for the DTC to be eligible.

You may be able to deduct expenses you paid so that you could:

• work
• go to school, or
• do research if you received a grant

For more information, visit canada.ca/line-21500

Slide 22 - Medical expenses​

[Selma]: Another non-refundable tax credit you may be able to claim are medical expenses. You can claim eligible medical expenses that you or your spouse or common-law partner paid for yourselves, your children under 18, or certain dependent family members who were residents of Canada at any time during the year.

You can claim a wide range of products, procedures, and services, such as medical supplies, dental care, and travel expenses.

You can only claim the portion of an eligible expense that has not been or will not be reimbursed. Most claims don’t require you to be eligible for the DTC.  

For more information, visit canada.ca/taxes-medical-expenses

Slide 23 - Home buyers’ plan​

[Selma]: The home buyers' plan can help you save for a home. It allows you to withdraw from your registered retirement savings plans, known as your RRSPs, to buy or build a qualifying home for yourself or a related person with a disability.

Certain conditions must be met to be eligible for the home buyers’ plan.

For more information, visit canada.ca/home-buyers-plan

Slide 24 - Ways to do your taxes! ​

[Selma]: There are a few ways to do your taxes. 

The fastest and easiest way is to do them online. If you are eligible, you can use certified software, or a web application.

Some certified software is even free. The software guides you through the process, calculates everything, and helps make sure you don’t miss out on any benefits and credits. 

If you have a modest income and a simple tax situation, a volunteer may be able to do your taxes for you at a free tax clinic.

You can also get help from a family member, a friend, or a tax preparer.  

Finally, you can do them on paper by downloading a tax package for your province or territory, filling out the forms on a computer or by hand and mailing them to the CRA.

To find our more, visit canada.ca/taxes-get-ready

Slide 25 - Free tax help​

[Selma]: As I mentioned, you may be able to get your taxes done by a volunteer for free! 

The program is called the Community Volunteer Income Tax Program. In Quebec, it’s known as the Income Tax Assistance – Volunteer Program. 

You’re eligible to have your taxes done through the program if you have a modest income and a simple tax situation. 

Generally, a modest income is less than $35,000 for a single person and less than $45,000 for a couple. 

Your tax situation is simple if, for example, you don’t have a small business or income from a rental property. 

Tax clinics are held all year. However, most clinics are offered in March and April.

For more information or to find a clinic, go to canada.ca/get-tax-help

[Visual]: The logo for the Community Volunteer Income Tax Program.

Slide 26 - Need help?​

[Selma]: The CRA needs your permission to deal with another person, such as a family member, friend or an accountant, who may act as your representative for income tax and benefit matters.

You can give permission to another person in My Account, or on paper by filling out Form AUT-01, Authorize a Representative for Offline Access, and sending it to the CRA.

Note that if you use the paper form option, you can only authorize a representative to communicate on your behalf with the CRA using phone, fax, mail or in-person only with no online access.

Make sure to choose someone you can trust! You don’t need to authorize someone as a representative if that person is only doing your taxes.

Slide 27 - My Account for individuals​

[Selma]: My Account is a secure portal that lets you manage your tax and benefit affairs online quickly, conveniently, and securely. 

Along with doing your taxes every year, you must keep your personal information up to date to keep getting benefit and credit payments.  

This includes your address, your marital status, the number of children in your care and your direct deposit information. You can update all this information yourself in My Account.

You can also: 

• Track your refund, view, or change your return. 
• View your mail online, such as your notice of assessment. 
• Check your benefit and credit payments and statements.  
• View any uncashed cheques, and more.  

For more information or to register for My Account, go to canada.ca/my-cra-account

[Visual]: Screenshot of the My Account overview page online.

Slide 28 - Digital services​

[Selma]: In addition to My Account, there are many digital services available from the CRA. Here are a few:

Auto-fill my return is a secure CRA service that automatically fills in parts of your tax return with information they have available at the time of your request. It makes it easier to do your taxes and helps prevent mistakes.

Direct deposit is a fast, reliable, and secure way for individuals to get payments on time from the CRA in the event of unforeseen circumstances, such as a natural disaster, or an emergency.

Email notifications help prevent fraud. Email notifications from the CRA let you know when changes are made to your personal information in My Account or there is CRA mail to view online.

For more information, go to canada.ca/cra-digital-services

Slide 29 - Be scam smart!​

[Selma]: You should always be cautious if you receive communication that claims to be from the CRA.  

It is possible to receive a direct communication from the CRA. We may, for example, need to provide you with information about your account or ask you to clarify something you’ve shared with us.  

We will not ask you for your bank account, credit card, or passport numbers, or use threats or intimidation tactics. 

Scammers often attempt to imitate the CRA to try to steal your personal information. They may target you by telephone, text, instant messaging, email, or mail.  

Here’s how you can be scam smart: 

• Never be afraid to question why the CRA needs your personal information. 
• When in doubt, check My Account to see if you have mail or any amount owing. 
• You can also call the CRA to check on communications. 
• If you’re still in doubt – delete, delete, delete! 

[Visual]: Screenshot of the Be Scam Smart webinar slide with the yellow triangle with exclamation point inside that reads: Some scams are easy to spot. Some are not. Canada.ca/be-scam-smart

Slide 30 - Want to learn more about taxes?​

[Selma]: We invite you to try out Learn about your taxes.

This online, self-directed tool takes you through the purpose of taxes, completing a basic tax return, and more. It has learning resources such as videos, common tax terms, and links to resources.

And there are lesson plans for teachers and facilitators.

Go to canada.ca/learn-about-taxes to dive in.

[Visual]: Screenshot of the Learn about your taxes landing page on canada.ca.

Slide 31 - Thank you!​

[Selma]: We’ve reached the end of our webinar.  

For more information on any of the topics discussed today, visit canada.ca/taxes.  

We also encourage you to visit our Upcoming Events page at canada.ca/cra-outreach-events to view past recordings and register for upcoming webinars.  

Did you know you can subscribe to electronic mailing lists with the CRA? Sign up to receive benefit and credit payment date email reminders about a week before a payment is issued. Go to canada.ca/benefit-credit-payment-reminders. 

If you can’t find what you’re looking for online, you can call the CRA at 1-800-959-8281.   

If you are deaf, hard of hearing, or have a speech impairment and are registered with Canada Video Relay Service, you can call the CRA at 1-800-561-6393. 

Stay connected by following us on social media: we are on X, Facebook, YouTube, LinkedIn, and Instagram.

We hope it was helpful! Thank you for joining us and enjoy your day! 

[Visual]: Logo X, Facebook, YouTube, LinkedIn, Instagram