Complete List of Eligible Disability Support Expenses in Canada (T929 / Line 21500)

Overview

To claim the Disability Supports Deduction on line 21500 of your T1 return, the expenses you paid must appear on the CRA's recognized list. Not all disability-related costs qualify — the list is specific and tied to the condition that requires each device or service.

The expenses below are based on the CRA's Guide RC4064 (Disability-Related Information) and the T929 form. For each item, the CRA looks at whether the device or service was required because of your impairment and whether it enabled you to work, do funded research, or attend school.

Once you know which expenses are eligible, use the T929 Disability Supports Deduction Calculator to calculate your deduction.

For the full calculation method and form walkthrough, see How to Complete Form T929: Step-by-Step Guide.

Attendant care

Payments to an attendant who helps you perform employment or business duties can be claimed. The attendant must be providing services that your impairment makes necessary — not simply general personal care.

Conditions:

• The attendant cannot be your spouse or common-law partner
• Receipts for individuals must include the attendant's Social Insurance Number
• Amounts claimed here cannot also be claimed as medical expenses

This is typically the largest expense category for people who need ongoing personal assistance to work.

Sign-language interpretation services

Fees paid for sign-language interpretation for work or school purposes are eligible. This applies to both certified interpreters hired directly and interpretation services provided through an agency.

Lip-reading and oral interpretation services

Fees paid for lip-reading training or oral interpretation services are eligible for people with hearing impairments who rely on these communication methods.

Note-taking services

Payments to note-takers hired because your disability prevents you from taking adequate notes during work or school are eligible. This includes both in-person and remote note-taking services.

Voice-recognition software

The cost of software that converts your voice to text is eligible for people whose disability prevents them from using a keyboard or standard input device. This includes annual subscription costs where applicable.

Optical scanners and reading devices

Devices that scan printed material and convert it to audio or digital text for people with visual impairments are eligible. This includes both dedicated scanning hardware and applicable software licences.

Braille note-takers, printers, and displays

Equipment that allows people with visual impairments to read and write using braille is eligible. This covers:

• Braille note-taking devices
• Braille embossers and printers
• Refreshable braille displays connected to computers

Bliss symbol boards and similar communication devices

Communication boards and software that help people with speech or language impairments communicate in the workplace or at school are eligible.

Talking textbooks

The cost of textbooks in audio, braille, or other accessible formats — purchased because your disability prevents you from using standard print textbooks — is eligible when you are enrolled in an educational program.

Reading services

Payments to readers who read printed materials to you when your disability prevents you from reading independently are eligible for work or school purposes.

Deaf-blind intervening services

Professional services that assist individuals who are both deaf and blind in accessing information and communicating in the workplace or at school are eligible.

Teletypewriter and related telephone equipment

The cost of a teletypewriter (TTY) or other telephone communication devices adapted for people with hearing or speech impairments is eligible.

Devices for severe impairments in mental functions

Devices that are designed to help people with severe impairments in mental functions carry out work or educational activities — when certified by a medical practitioner — may be eligible. The CRA evaluates these on a case-by-case basis.

Job coaching

Fees paid to a job coach who helps you learn and maintain employment-related skills because of your disability are eligible. Job coaching must be specifically tied to employment needs arising from the impairment.

Tutoring services

Tutoring fees paid for students with a learning disability or an attention disorder are eligible when:

• The tutor is not the student's parent, and
• The tutoring is specifically related to the disability's impact on learning

A medical practitioner's certification that the tutoring is required due to the disability is strongly recommended.

Transport assistance for severe mobility impairments

Certain transportation costs to and from school or work may be eligible for people with severe and prolonged mobility impairments when adapted transportation is required. This is a narrower category than general medical travel and typically requires a physician's recommendation.

Expenses that are not eligible

Several categories of disability-related costs do not qualify for this deduction, even if they are clearly related to your impairment:

• Prescription drugs and medications — these are medical expenses, not disability support expenses
• Dental and vision care — eligible for the medical expense credit, not this deduction
• Home modifications — ramps, grab bars, widened doorways, and similar renovations are not on the T929 eligible list (they may qualify for other credits)
• Personal care and household help — general home care and domestic services not tied directly to work or school do not qualify
• Mobility aids for personal use outside work/school — a wheelchair used only for personal daily living is not a disability support for these purposes
• Amounts reimbursed by insurance or non-taxable grants — these must be subtracted from your eligible amounts before calculating the deduction

The dual-eligible overlap with medical expenses

A number of the expenses above also appear on the CRA's medical expense list. This creates a planning decision: claim the same dollar as a deduction (line 21500) or as a medical expense credit (lines 33099/33199)?

The answer depends on your income level and marginal rate. The deduction is generally more valuable for higher earners. The medical credit can be better for lower earners or when income is zero. See the full comparison in Disability Supports Deduction vs. Medical Expense Tax Credit.

Receipt requirements

Keep all receipts for every expense claimed. Do not attach them to your return — the CRA may request them later. Receipts must show:

• The name of the company or individual paid
• The date and amount
• For attendant care paid to an individual: their Social Insurance Number

Without an SIN on attendant care receipts, the CRA can disallow that portion of the claim.

Related guides

• T929 Disability Supports Deduction Calculator
• What is the Disability Supports Deduction? Complete Canadian Guide
• Who Qualifies for the Disability Supports Deduction in Canada?
• How to Complete Form T929: Step-by-Step
• Disability Supports Deduction vs. Medical Expense Tax Credit

Disclaimer: This list is based on the 2024 CRA guidance. Eligible expenses and conditions are updated periodically. Always verify the current list in Guide RC4064 or consult a qualified Canadian tax professional.