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T929 Disability Supports Deduction Calculator (Canada)

Calculate your Disability Supports Deduction for line 21500 of your Canadian tax return. Mirrors Form T929 exactly — includes the student school-attendance bonus and estimated tax savings.

Canadian Disability Tax Guide Hub

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.

Step 1 — Disability Support Expenses
Enter the sum of all amounts in column 2 of Form T929
Insurance, government grants, or any other non-taxable reimbursements
Net disability supports expenses (Line 3)$0
Step 2 — Income Details
Employment income, net self-employment income, taxable scholarships, research grants, and similar amounts
Tax Savings Estimate
Add your federal and provincial rates together. Common ranges: 20–53%.

Quick reference — federal rates 2024:

15% up to $55,867 · 20.5% up to $111,733 · 26% up to $154,906 · 29% up to $220,000 · 33% above

T929 Calculation — Line by Line

Step 1 — Net expenses

Line 1 — Total expenses paid$0
Line 2 — Reimbursements received− $0
Line 3 — Net disability supports expenses$0

Step 2 — Deduction ceiling

Line 4 — Earned income$0
Line 11 — Earned income + school cap$0
Line 12 — Deduction (enter on line 21500)$0

💰 Estimated Tax Savings

Deduction claimed (line 21500)$0
Combined marginal rate applied33%
Tax saved this year$0

This calculator mirrors Form T929 (2024 edition). Results are estimates for planning purposes only. Consult a Canadian tax professional or the CRA for advice specific to your situation.

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

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.