You will find below the non-exhaustive list of federal tax measures. Note that this list is provided for your information only. It has no official status and does not constitute a legal interpretation of legal and regulatory provisions having the force of law.
For more details on these different services, you can consult online theGuide to Provincial and Federal Tax Measures for Persons with Disabilities, Their Families and Relatives – Tax Year 2020 . This tool, edited by l’OPHQ, is a wealth of information, including an update on 2020 news that affect people living with cystic fibrosis.
For tax measures and tax credits at the provincial level, see our article.
List of benefits available to people living with cystic fibrosis –Canada Revenue Agency
- Information relating to persons with disabilities – 2020: https://www.canada.ca/en/revenue-agency/services/forms-publications/publications/rc4064.html
The Canada Revenue Agency’s Official Guide For People With Disabilities And Supporters. You will find the eligibility criteria for the various tax credits available, as well as their application procedures.
- Disability tax credit (DTC) : https://www.canada.ca/en/revenue-agency/services/tax/individuals/segments/tax-credits-deductions-persons-disabilities/disability-tax-credit.html
The Disability Tax Credit (DTC) is a non-refundable tax credit that helps people with disabilities and their caregivers reduce the income tax they may have to pay. An individual can claim the disability amount once they are eligible for the DTC. This amount includes a supplement for a person under 18 at the end of the year.
People living with cystic fibrosis are eligible for this tax credit if a doctor certifies that they require essential care at least 3 times per week and devote at least 14 hours per week to it.
- The Canada caregiver credit : https://www.canada.ca/en/revenue-agency/services/tax/individuals/topics/about-your-tax-return/tax-return/completing-a-tax-return/deductions-credits-expenses/canada-caregiver-amount.html
In effect since 2017, this is the tax credit for people providing for the needs of a person with mental or physical disabilities.
- Canada Child Benefit : https://www.canada.ca/en/revenue-agency/services/forms-publications/publications/t4114/canada-child-benefit.html
The Canada Child Benefit is a tax-free monthly payment issued to eligible families to help them support their children under the age of 18. The CCB may include an additional amount for the Child Disability Benefit (CDB).
- Benefit for disabled children : https://www.canada.ca/en/revenue-agency/services/child-family-benefits/child-disability-benefit.html
Monthly payment under the Canada Child Benefit (CCB), to help eligible families provide for the needs of children with severe and prolonged impairments in physical or mental functions. You are eligible for the CDB if you have a child under the age of 18 who is eligible for the DTC.
If you are already receiving the Canada child benefit for your child who is eligible for the disability tax credit, you do not need to apply for the child disability benefit. You will get it automatically.
More information at 1-800-387-1194
- GST / HST Information : https://www.canada.ca/en/revenue-agency/services/tax/individuals/segments/tax-credits-deductions-persons-disabilities/gst-hst-information.html
certain goods and services used by persons with disabilities are exempt or zero-rated for the purposes of the goods and services tax / harmonized sales tax (GST / HST). This means that you will not have to pay GST / HST on these goods and services. Applicable, for example, to hospital parking costs, transport in a special vehicle or even home care.
- Medical expenses – 2020 : https://www.canada.ca/en/revenue-agency/services/forms-publications/publications/rc4065.html
If you paid expenses for health care, you may be able to claim them as a medical expense on your income tax and benefit return. These costs include a wide range of products, procedures and services, such as medical supplies, dental care or travel expenses. The list of eligible medical expenses can be found in the Federal Income Tax and Benefit Guide:https://www.canada.ca/en/revenue-agency/services/forms-publications/tax-packages-years/general-income-tax-benefit-package/5000-g/income-tax-benefit-guide.html
- Registered Disability Savings Plan (RDSP) : https://www.canada.ca/en/revenue-agency/services/tax/individuals/topics/registered-disability-savings-plan-rdsp.html
A Registered Disability Savings Plan (RDSP) is a savings plan designed to help parents and others save for the long-term financial security of someone eligible for the Disability Tax Credit ( DTC).
- Canada workers benefit (CWB): 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-45300-canada-workers-benefit-cwb.html
The CWB is an improved and more accessible refundable tax credit designed to supplement the earnings of low-income workers. For the year 2020, you can choose to include or not include non-taxable income when you calculate the Canada workers benefit. The service consists of two parts: a basic amount and a supplement for disabled people. CWB is paid to low-income individuals or families who have earned income from employment or business income.
If you had an eligible spouse, only one of you can apply for Basic CWB.
For any information concerning federal tax credits and benefits, you can call 1-800-959-7383
