How to Complete Form T929: Disability Supports Deduction Step-by-Step

What is Form T929?

Form T929 is the Canada Revenue Agency worksheet used to calculate the Disability Supports Deduction. The form has two pages: a calculation section on the front and general information on the back. You complete the form, transfer the final number to line 21500 of your T1 income tax return, then keep the form and your receipts — you do not attach them to your return.

The 2024 edition of the form (T929 E (24)) is what this guide covers. You can verify eligibility rules and get the full expense list in What is the Disability Supports Deduction? Complete Canadian Guide.

Before starting, have these on hand:

• Receipts for every disability-related expense you paid this year
• Your notice of assessment or a draft T1 (for earned income and net income figures)
• Any insurance or government reimbursement letters

If you'd rather skip the paper form, the T929 Disability Supports Deduction Calculator mirrors every line and handles both the standard and student paths automatically.

Step 1 — Calculate your net disability supports expenses

This step fills in the table on the front of the form (columns 1, 2, and 3), then works down to Line 3.

Column 1 — Device or service

List each eligible expense. This can include attendant care, braille equipment, sign-language interpretation, job coaching, and other items the CRA recognizes. See Complete List of Eligible Disability Support Expenses in Canada for the full inventory.

One line per expense type is fine. If you need more room, attach a separate sheet.

Column 2 — Amount paid

Enter the total you actually paid for each item in the year. Expenses must be claimed in the year they were paid; there is no carry-forward.

Column 3 — Amount reimbursed or assistance received

Enter any non-taxable amounts you received back for each expense. This includes:

• Insurance reimbursements
• Government grants or subsidies
• Any other non-taxable assistance

Important exception: If the reimbursement was included in someone's income (for example, it was reported on a T4 as a taxable benefit), do not subtract it here.

Line 1 — Total of column 2

Add up all amounts in column 2 (amounts paid). Enter the total on Line 1.

Line 2 — Total of column 3

Add up all amounts in column 3 (reimbursements). Enter the total on Line 2.

Line 3 — Net disability supports expenses

Subtract Line 2 from Line 1. This is your net disability supports expenses. If the result is zero or negative, you have no deduction to claim and can stop here.

Example: You paid $9,200 in total for eligible services (Line 1 = $9,200) and received $1,500 from your insurer (Line 2 = $1,500). Line 3 = $9,200 − $1,500 = $7,700.

Step 2 — Calculate your disability supports deduction

This step determines the ceiling on how much of your net expenses you can actually deduct. The ceiling is based on your earned income, with a possible bonus if you attended school.

Line 4 — Earned income

Enter your earned income. This is not the same as your total income or net income. Earned income for this deduction includes:

• Employment income (including taxable security options and employment benefits)
• Net self-employment income (alone or as active partner; losses do not count)
• The taxable portion of scholarships, bursaries, fellowships, and similar awards
• Net research grants
• Earnings supplements from government employment incentive programs
• Financial support under Employment Insurance Act Part II or similar programs
• Income replacement benefits similar to EI benefits
• Wage Earner Protection Program payments
• Federal, provincial, or territorial COVID-19 payments for which you received a T4A or T4E

Example continued: Your employment income this year was $38,000. Line 4 = $38,000.

Did you attend a designated educational institution or secondary school?

If yes, fill in Lines 5 through 10 before going to Line 11. If no, enter 0 on Line 10 and go straight to Line 11.

Lines 5–10 (students only)

Line 5 — Net income

Enter your net income — the amount you would enter on line 23600 of your T1, calculated as if you had no disability supports deduction claim on line 21500.

Example: Your line 23600 income, ignoring the deduction, would be $40,000. Line 5 = $40,000.

Line 6 — Earned income (same as Line 4)

This line simply re-enters your Line 4 earned income figure.

Line 7 — Net income minus earned income

Subtract Line 6 from Line 5. If the result is negative, enter 0.

Example: $40,000 − $38,000 = $2,000.

Line 8 — Weeks enrolled

Enter the number of weeks during the year that you attended the institution or school. Count only weeks in which you were actually enrolled in an educational program.

Example: You attended a college program from September through April — approximately 32 weeks. Line 8 = 32.

Line 9 — Line 8 multiplied by $375

Multiply your weeks by $375.

Example: 32 × $375 = $12,000.

Line 10 — Lesser of Line 7 and Line 9, maximum $15,000

Enter whichever is less: the amount from Line 7 or the amount from Line 9. The result cannot exceed $15,000.

Example: Line 7 = $2,000; Line 9 = $12,000. Lesser = $2,000. Line 10 = $2,000 (well under the $15,000 cap).

The $15,000 cap is only binding when the lesser of Lines 7 and 9 exceeds $15,000. For the cap to bite, you would need both a very large gap between net and earned income and many weeks of school attendance.

To understand exactly how the student bonus works and when it matters most, read The $375/Week Student Bonus in the Disability Supports Deduction.

Line 11 — Add Lines 4 and 10

Add your earned income (Line 4) to the school-attendance amount (Line 10). This gives the total ceiling for your deduction.

Example: $38,000 + $2,000 = $40,000.

Line 12 — Lesser of Line 3 and Line 11

Enter whichever is less: your net expenses (Line 3) or the ceiling (Line 11). This is your Disability Supports Deduction.

Example: Line 3 = $7,700; Line 11 = $40,000. Lesser = $7,700. Line 12 = $7,700.

Entering the result on your T1

Take the amount from Line 12 and enter it on line 21500 of your T1 income tax return. This reduces your net income (line 23600) and therefore your taxable income and tax payable.

If you are using tax software (TurboTax, Wealthsimple Tax, UFile, etc.), there will be a field specifically for line 21500. The software will guide you through the T929 questions — but it is worth having your own calculations ready to verify the output.

What if my expenses exceed the ceiling?

If your Line 3 net expenses are larger than your Line 11 ceiling, you can only deduct up to the ceiling (Line 11). The excess is not claimable, and — unlike some other deductions — it cannot be carried forward. Unused disability supports amounts are permanently lost.

This is why the student bonus matters so much for low-income filers: it raises the ceiling so more of your real expenses become deductible.

Common mistakes to avoid

Claiming reimbursed amounts. Any expense covered by insurance or a non-taxable grant must be subtracted in column 3. Claiming the gross amount inflates your deduction and can trigger a CRA review.

Confusing earned income with net income. The deduction ceiling uses earned income (employment, self-employment, grants), not net income (line 23600). Using the wrong figure — typically the higher net income number — overstates the ceiling.

Double-claiming with medical expenses. The same dollar cannot appear on both line 21500 and lines 33099/33199. Review the comparison guide before deciding which program to use for each expense.

Missing receipts for attendant care. Receipts for attendant care services paid to individuals must include the provider's Social Insurance Number. Without a valid SIN on the receipt, the CRA can deny that portion of the claim.

Claiming expenses from prior years. Only expenses paid in the current tax year can be claimed. There is no catch-up provision.

Quick reference — the T929 lines

Related guides

• What is the Disability Supports Deduction? Complete Canadian Guide
• Who Qualifies for the Disability Supports Deduction in Canada?
• Complete List of Eligible Disability Support Expenses in Canada
• Disability Supports Deduction vs. Medical Expense Tax Credit
• The $375/Week Student Bonus Explained
• T929 Calculator — Calculate Your Deduction Instantly

Disclaimer: This guide is based on the 2024 edition of Form T929. Tax rules change annually. Always cross-reference with the current CRA guidance or consult a qualified Canadian tax professional.