Can I claim a Disability Supports Deduction?

The Canadian Disability Supports Deduction is a tax deduction available to individual taxpayers in Canada who have a physical or mental impairment and who paid for certain disability-related expenses that enabled them to work, carry on a business, attend school, or do qualifying research.

What is it?

• It is a deduction from taxable income, not a tax credit. This means it reduces your net income for tax purposes, which can in turn lower the tax you owe and might increase eligibility for income-tested benefits.
• Only the person with the disability may claim this deduction — a caregiver or family member cannot claim it on someone else’s behalf.

Who can claim it

You may be eligible if:

• You have a physical or mental impairment.
• You paid for eligible expenses during the tax year so you could:
  • work (employment or business),
  • go to school (including post-secondary or secondary),
  • do research for which you received a grant.

Eligible expenses (examples)

Eligible disability supports expenses typically include costs for things that directly help with functioning or participation, such as:

• Attendant care services (help with personal care, mobility, etc.) — often one of the more common claims.
• Note-taking services and support personnel for school or work.
• Specialized equipment like Braille printers, teletypewriters, or other assistive devices (under current rules and subject to CRA guidance; proposed legislative changes may expand this list).

Not all disability-related costs qualify. For example, you cannot claim amounts that were already claimed as a medical expense tax credit — you must choose whether to claim a given expense as a deduction or a credit, but not both.

How it works

• The deduction reduces your net income for the year, which can lower your tax payable and may affect other benefits and credits tied to income.

Things to know

• You must claim the expenses in the same year they were paid. Unused amounts generally cannot be carried forward.
• The deduction doesn’t require you to be eligible for the Disability Tax Credit (DTC) (though DTC eligibility may be relevant for other benefits).

Below are common examples for the Canadian Disability Supports Deduction:

Common Eligible Expenses

(When paid so you can work, run a business, attend school, or do grant-funded research)

Support services

• Attendant care (at work or school)
• Sign-language interpretation services
• Real-time captioning services
• Note-taking services
• Reader or tutor services (if related to the impairment)
• Job coaching services

Assistive equipment & technology

• Braille printers and displays
• Screen-reading software
• Speech-recognition software
• Teletypewriters (TTY)
• Specialized keyboard, mouse, or input devices
• Optical scanners
• Electronic organizers for memory impairment
• FM systems for hearing impairment

Mobility & accessibility supports (work/school related)

• Specialized transportation costs (limited situations)
• Modifications to equipment required for employment

You must have receipts, and in some cases a medical practitioner must certify the need.

❌ Common Ineligible Expenses

General medical or personal expenses

• Wheelchairs, walkers, hearing aids (usually claimed as medical expenses instead)
• Prescription drugs
• Hospital care
• Therapy or counselling
• Service animals (generally medical expense category)

Personal living costs

• Regular childcare
• Clothing (even adaptive clothing, in most cases)
• Rent, mortgage, utilities
• Meals

Already claimed elsewhere

• Any expense claimed as a Medical Expense Tax Credit
• Amounts reimbursed by insurance or an employer

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Important distinctions

• This deduction is for supports that enable you to work or attend school.
• It is different from the Medical Expense Tax Credit, which covers broader medical costs.
• You cannot claim the same expense under both.