Persons with disabilities, their caregivers, and the CRA
The Canada Revenue Agency (CRA) offers financial support through benefits, credits, and programs.
Having a disability, or caring for someone who does, can come with extra challenges and costs. Some of these costs may be reduced, or even eliminated through payments, reductions to the amount of tax you owe or eligibility for other support programs.
Do your taxes to get payments
Payments you may be eligible for
Claim deductions on your tax return
Claim credits and other allowances
If you are a person with an impairment or disability, you may be able to claim credits and allowances on your taxes.
Claim your expenses
Claiming expenses on your income tax return lets you lower your taxable income and potentially reduce the amount of income tax you owe.
Common expenses claimed by persons with disabilities include:
- attendant care expenses
- medical expenses
- home accessibility expenses
- education expenses
- child care expenses
For all deduction types you can claim on your tax return, refer to: All deductions, credits and expenses.
Savings plans you may be eligible for
Manage your information with the CRA
You can access your CRA account information in multiple ways, making it easier and faster to make changes, view your benefit details, arrange payments and more.
For all digital services offered by the CRA, go to Digital services for individuals.
Forms and guides
- Income Tax Package – Guide, return and schedules
- Guide RC4064, Disability-Related Information
- Income Tax Folio S1-F1-C3, Disability Supports Deduction
- Form T2201, Disability Tax Credit Certificate
- Income Tax Folio S1-F1-C2, Disability Tax Credit
- Guide RC4065, Medical Expenses
- Income Tax Folio S1-F1-C1, Medical Expense Tax Credit
- Guide RC4460, Registered Disability Savings Plan
For all forms and guides, go to Forms and publications.
Multimedia

Webinar: New digital application form for the disability tax credit (DTC) - For medical practitioners
Learn about the new fully digital DTC application as it relates to medical practitioners.

Webinar: New digital application form for the disability tax credit (DTC) - For applicants
Learn about the new fully digital DTC application as it relates to applicants.
Webinar: Persons with disabilities
Learn about the benefits and credits available to persons with disabilities.

Factsheet: Persons with disabilities
Benefits and credits available for persons with disabilities and their caregivers.

Factsheet: Applying for the disability tax credit (DTC)
The DTC is a non-refundable tax credit that helps people with physical or mental impairments, or their supporting family member, reduce the amount of income tax they may have to pay.
All multimedia outreach materials to print and share
Learning events
View recordings and register for upcoming national webinars
What’s new and upcoming at the CRA
We are continually improving our services to better support persons with disabilities.
Announcements from the 2024 federal budget (PDF, 5.1 MB) that are administered by the CRA and related to persons with disabilities:
- Disability Supports Deduction: Budget 2024 announces the government’s intention to amend the Income Tax Act to make additional expenses eligible for the Disability Supports Deduction, subject to certain conditions, such as:
- service animals trained to perform specific tasks for people with certain severe impairments;
- alternative computer input devices, such as assistive keyboards, braille display, digital pens, and speech recognition devices; and,
- ergonomic work chairs and bed positioning devices, including related assessments
- Home Buyers' Plan: Budget 2024 proposes to increase the Home Buyers' Plan withdrawal limit from $35,000 to $60,000. An individual can use the withdrawn funds to buy or build a qualifying home for themselves or for a related person with a disability. The newly increased limit would be available to first-time buyers after April 16, 2024.
Budget 2024 also provides funding for a new Canada Disability Benefit. The proposed benefit is intended to support low-income persons with disabilities between the ages of 18 and 64 who have been approved for the disability tax credit. More information will be posted on Employment and Social Development Canada’s overview of the Canada Disability Benefit page in the future as it becomes available.
Employment opportunities
A career at the CRA is an opportunity to join one of Canada’s top 100 employers. Make sure you self-declare if you are a member of an employment equity group when applying to federal public service jobs.
Students with disabilities can apply for employment with the public service through the Federal Student Work Experience Program.
Related communities
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