🧑‍🦽 Disability Supports Deduction – Line 21500

📋 Eligibility Criteria

You may qualify if you have an impairment in physical or mental functions and paid for expenses in the year so that you could:

• Work (employment or self-employment).
• Attend school or educational programs.
• Conduct research for which you received a grant. ([canada.ca](https://www.canada.ca/en/revenue-agency/services/tax/individuals/topics/about-your-tax-return/tax-return/completing-a-tax-return/deductions-credits-expenses/line-21500-disability-supports-deduction.html))

💡 Eligible Expenses

The CRA provides a list of products and services that you can claim if they were needed because of your impairment. Examples include:

• Alternative input devices and digital pen devices (for computer use).
• Braille note takers and printers, synthetic speech systems.
• Attendant care and personal support services.
• Navigation devices and assistive technology.
• Real-time captioning or note-taking services when required.

Some eligible items may require a prescription or written certification from a medical practitioner; check the CRA list for details.

🚫 Amounts You Cannot Claim

You cannot claim amounts that were already claimed as medical expenses (Lines 33099 or 33199) or amounts reimbursed (e.g., through insurance). However, you can split eligible expenses between Lines 21500 and Lines 33099 as long as the total claimed does not exceed the total expense.

🧮 How to Calculate Your Deduction

Use Form T929 – Disability Supports Deduction to calculate the deductible amount. You do not attach Form T929 or receipts to your return; keep them in case the CRA requests them. The deduction is calculated based on your out-of-pocket expenses for qualifying supports that enabled you to engage in the eligible activities.

📝 Reporting on Your Tax Return

Enter the amount from Line 12 of Form T929 on Line 21500 of your tax return (Step 3 – Net Income). You must claim the expenses in the year they were paid, and unused amounts cannot be carried forward.