T929 Disability Supports Deduction Calculator (Canada)

Claim every dollar you're owed. This calculator mirrors Form T929 line by line, handles both the standard and student paths, and shows your estimated tax savings at your marginal rate.

What is the Disability Supports Deduction?

The Disability Supports Deduction (line 21500) lets Canadians with a physical or mental impairment deduct the cost of devices and services they paid for so they could work, run a business, do funded research, or attend school. It reduces your taxable income — not just a credit — which means the benefit scales with your marginal rate.

To learn who qualifies and what counts as eligible, read the full guides below.

How the T929 calculation works

The form has two steps:

Step 1 subtracts any reimbursements or non-taxable assistance you received from your total expenses paid. The result is your net disability supports expenses.

Step 2 determines the ceiling on what you can actually deduct. That ceiling is your earned income — unless you also attended school. If you did, a school-attendance bonus (number of weeks × $375, capped at $15,000) is added to raise the ceiling. Your deduction is whichever is less: the net expenses from Step 1 or the ceiling from Step 2.

The final number goes on line 21500 of your T1.

Key rules to remember

• Expenses must be claimed in the year they were paid. There is no carry-forward for unused amounts.
• You cannot double-claim. Any expense deducted here cannot also be claimed as a medical expense on line 33099/33199. Read the comparison guide to decide which gives you the better outcome.
• Reimbursements reduce your claim. Insurance payouts and government subsidies come off the total — unless those reimbursements were included in someone's income.
• Receipts are required. Keep all receipts in case the CRA requests them. Attendant care receipts must include the provider's Social Insurance Number.

Related guides

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

Disclaimer: This calculator is for planning purposes only. It mirrors the 2024 edition of Form T929. Tax rules change annually. Consult a qualified Canadian tax professional or the CRA for advice specific to your situation.