Who Qualifies for the Disability Supports Deduction in Canada?

The two eligibility conditions

To claim the Disability Supports Deduction on line 21500, you must meet two conditions simultaneously:

Condition 1 — You have an impairment in physical or mental functions.

Condition 2 — You paid for devices or services specifically so you could do at least one of the following:

• Be employed or carry on a business (alone or as an active partner)
• Do research or similar work for which you received a grant
• Attend a designated educational institution or a secondary school while enrolled in an educational program

Both conditions must be true. An impairment alone is not enough. You also need to have paid eligible expenses because of that impairment to participate in work, business, research, or school.

What counts as an impairment?

The CRA does not define a specific list of qualifying conditions for this deduction. The key is that the impairment must affect your physical or mental functions in a way that makes the claimed devices or services necessary.

Common impairments that lead to successful claims include:

• Visual impairments (partial or full blindness)
• Hearing impairments (partial or full deafness)
• Mobility impairments (difficulty walking, using hands, etc.)
• Learning disabilities and attention disorders (for tutoring expenses)
• Mental health conditions that require job coaching or supported employment
• Severe and prolonged conditions affecting cognitive or motor function

There is no requirement for your condition to be permanent, but temporary conditions that resolve quickly are less likely to generate significant expense claims.

Do you need a Disability Tax Credit certificate?

No. The Disability Supports Deduction is a separate program from the Disability Tax Credit (DTC). You do not need to be approved for the DTC, hold a valid T2201 certificate, or have any pre-registered certification with the CRA to claim the deduction.

This is one of the most common sources of confusion. Many Canadians assume these programs are linked and either skip the deduction because they don't have DTC approval, or assume that having DTC approval automatically opens the door to this deduction.

Both assumptions are wrong:

• You can claim the Disability Supports Deduction without a DTC certificate
• Having a DTC certificate does not automatically qualify your expenses for this deduction — you still need eligible expenses and earned income or school enrollment

What about living outside Canada?

If you lived outside Canada for part or all of the year but the CRA considers you a factual or deemed resident of Canada, you can still claim this deduction — including for expenses paid to non-residents for services received outside Canada.

Factual residency is based on your residential ties to Canada (where your family lives, where your property is, your social and economic connections). Deemed residency applies to certain government employees, members of the Canadian Forces, and their dependants.

If you are uncertain about your residency status, this is worth clarifying with a tax professional before claiming.

Employment and self-employment situations

The most common qualifying scenario is employment. If you have a physical or mental impairment and paid for assistive devices or attendant care to perform your job duties, you likely qualify for the portion of expenses connected to your work.

Self-employment is also covered. If you carry on a business alone or as an active partner in a partnership, expenses you paid to support your participation in that business qualify. Note that passive investment income does not count — you need to be actively engaged in the business.

What about retirement income, investment income, or EI? These do not qualify as the activity that enables the deduction. The deduction requires active participation in employment, business, research, or education. Passive income does not satisfy Condition 2.

Research and grant situations

Researchers who receive grants and require disability supports to perform their research work can qualify. The deduction covers services and devices needed to carry out the research — for example, a researcher with a visual impairment who uses optical scanning equipment or screen-reading software.

What if I only work part of the year?

There is no minimum employment duration. If you worked for any portion of the year and paid eligible disability support expenses to do so, you can claim those expenses. The deduction ceiling is simply your earned income for the year, so a partial-year worker can only deduct up to their actual earnings.

What if my income is very low?

If your earned income is zero, the deduction ceiling is also zero — unless you also attended a designated educational institution or secondary school. The student school-attendance bonus (weeks enrolled × $375, capped at $15,000) is added to the earned income ceiling specifically to help students with little or no employment income.

If you are a full-time student with no earned income but significant disability-related expenses for school, you may still be able to claim a meaningful deduction through the student path. See The $375/Week Student Bonus in the Disability Supports Deduction for the full calculation.

Spouses and dependants

The Disability Supports Deduction can only be claimed by the person with the impairment. Unlike the medical expense credit, it cannot be transferred to a spouse, common-law partner, or supporting family member.

If you are supporting a disabled family member, your options for tax relief are:

• The Disability Tax Credit, which can be transferred to a supporting individual if the person with the disability has insufficient tax payable
• The Medical Expense Tax Credit, which can be claimed by a supporting family member for eligible expenses

These are separate programs from the Disability Supports Deduction.

Checklist — do you qualify?

Work through this list before filing:

• I have a physical or mental impairment that affects my function
• I paid for at least one device or service from the CRA's eligible list
• Those expenses were necessary because of my impairment
• I paid those expenses so I could work, run a business, do funded research, or attend school
• The expenses were paid in the current tax year
• I have receipts for everything I am claiming
• For attendant care: receipts include the provider's Social Insurance Number
• I have not already claimed these same amounts as medical expenses

If you checked all boxes, you are eligible to claim the deduction. Calculate your amount on Form T929 or use the T929 Disability Supports Deduction Calculator.

Common reasons a claim is denied

The CRA may question or deny a claim if:

• The expense does not appear on the eligible list
• The connection between the impairment and the expense is not clear
• Receipts are missing or incomplete (especially SIN for attendant care)
• The same expense was also claimed as a medical expense
• Expenses were paid in a prior year but claimed in the current year

Keeping thorough documentation — including a brief note explaining how each expense relates to your impairment and your work or school activities — can prevent problems if the CRA later requests details.

Related guides

• T929 Disability Supports Deduction Calculator
• What is the Disability Supports Deduction? Complete Canadian Guide
• Complete List of Eligible Disability Support Expenses in Canada
• How to Complete Form T929: Step-by-Step
• Disability Supports Deduction vs. Medical Expense Tax Credit
• The $375/Week Student Bonus Explained

Disclaimer: Eligibility rules can be complex and depend on individual circumstances. This article reflects general CRA guidance. Always consult the CRA directly or a qualified Canadian tax professional for advice on your specific situation.