Amounts for Canadian Disability Tax Credit

bigstock-Man-In-An-Invalid-Carriage-5409724Over the last couple of months I’ve had a number of inquiries concerning the Disability Tax Credit and how to request an adjustment. I’ve also completed a number of them, with one in particular going back to 2004. What is also important to know, is the annual amounts for the Disability Tax Credit. The following is a chart to help you complete your T1 Adjustment with the exact annual amounts to help make the application easier for you and accelerate  the Canada Revenue Agency (CRA) processing time.

Year

Amount

2014

$7,766

2013

$7,697

2012

$7,546

2011

$7,341

2010

$7,239

2009

$7,196

2008

$7,021

2007

$6,890

2006

$6.741

2005

$6,596

2004

$6,486

2003

$6,279

2002

$6,180

These amounts pertain to line 316 of your personal tax return. It’s also important to remember that these credits are calculated at 15% of the amounts listed above to help reduce your Federal Tax payable.  An example is for the year 2010.  15% of $7,239 is $1,085.85.  This means that your Federal Tax payable could be reduced by $1,085.85.  If you personally cannot use the total amount of the credit, it can be transferred to your spouse or supporting person. And remember, a T1 Adjustment must be prepared for each year you qualify for the credit.

Send me your comments! I love getting feedback. And here on this blog, you’ll get commentluv. What a great way to leave a link back to your own blog when you leave a comment!

Until next time,

Maureen

 

108 replies
  1. Peter C. Sokoloski
    Peter C. Sokoloski says:

    Hi Maureen,

    Great post. I just wanted to add the 2011 disability amount for those who are currently doing their taxes. The 2011 disability amount is $7,341.

    You also mentioned that you managed to claim the 2004 disability amount for someone recently. I just wanted to let everyone know that you can currently go all the way back to claim the 2002 disability amount, due to the Fairness Provisions in the Income Tax Act. This is assuming of course that you met the eligibility criteria at that time. Just make sure your doctor states the you first met the criteria on your T2201 Disability Tax Credit Certificate form.

    Reply
    • Maureen
      Maureen says:

      Thank you Peter for your comment and additional information. There can never be too much information available when trying to help those dealing with these claims and credits.

      Maureen

      Reply
  2. Chris
    Chris says:

    I would like to know how much I could get back as I have applied for the tax credit
    for issues I have been treated for the last 7 years.
    My federal tax was just over $8000 and provincial approx $3600.

    Thanks

    Reply
    • Maureen
      Maureen says:

      Hi Chris.

      The calculation of your refund, or tax liability reduction, is based on the annual amount determined by the CRA and multiplied by 15%. For 2011 the maximum would be $7,341 X 15% = $1,101.15. If you submitted your 2011 return without applying the DTC you could be eligible for a refund of $1,101.15. Based on the amount of Federal Tax that you paid it is reasonable for you to receive this credit or refund. For a list of prior year amounts see my blog dated October 25th 2011. http://themontanagroup.ca/2011/10/25/amounts-for-canadian-disability-tax-credit/ The DTC amount for the 2012 personal tax return is $7,546.

      Maureen

      Reply
  3. Pete
    Pete says:

    Just wanted to say thanks for having the Disability Credit for each year, I’m re-doing my Father in law’s taxes and claiming back to 2004 for him and his wife, this was very useful info. and will help them a lot.

    Reply
    • Maureen
      Maureen says:

      Pete, thank you for your kind words. If you run into any challenges please don’t hesitate to contact me.
      Maureen

      Reply
  4. Lisa Howard
    Lisa Howard says:

    Hi Maureen,

    This is the first information I have found that is useful for helping me fill out the T1 adjustment request form. I just received approval for my son’s Disability Tax Credit Certificate. I am so confused and overwhelmed and I can not seem to find a human at the CRA to speak to. Would I be able to ask you a few questions, please?

    With warmest regards,

    Lisa

    Reply
    • Maureen
      Maureen says:

      Hi Lisa.

      Yes I would be happy to answer a few of your questions. What day/time would be good for you to call me? I like to schedule these conversations so we’re not playing telephone tag.

      Regards, Maureen.

      Reply
  5. Chris
    Chris says:

    I was recently approved for DTC from 2005-2012. The problem is that I have had no income since 2007 and have been on assistance since then.
    How much should I be expecting?
    Before 2007 Ontario
    2007-2012 Alberta

    Reply
    • Maureen
      Maureen says:

      Hi Chris.

      If you didn’t owe any tax on the original tax returns you filed you won’t receive a refund. The DTC helps reduce Federal Tax Payable. Since you didn’t owe any there is no deduction that would result in a refund.

      Maureen

      Reply
  6. Donna
    Donna says:

    Hi
    I’m a bit confused with the whole DTC refund . My daughter is type 1 diabetic and I went through the whole application process. I was approved for the DTC for 2004 to 2011 incl. I work full time and am single mom . Is the refund based on salary ? Can you tell me wat I’d expect ?

    Many thanks !!
    Donna

    Reply
    • Maureen
      Maureen says:

      Hi Donna.

      Yes the whole process can be a bit confusing and overwhelming. The easiest way for you to determine if you should start the process of preparing a T1 Adjustment for the years 2004 and 2011 is to look at your personal tax return. If you had Federal Sales Tax payable, line 404, then it would be to your benefit to submit a T1 Adjustment for each of those years.

      Regards, Maureen

      Reply
  7. Tammy
    Tammy says:

    Hi, Maureen,

    I just wanted to say a big thank you for the posting amounts I needed, back to 2005. My daughter was just approved for the DTC back to that year. I really thought it was going to be hard to find those amounts, without paying an accountant.

    I also would like to ask the following question, not sure if you know the answer. My sister has a son who is likely to get a diagnosis, soon, that will qualify him from birth. The problem with adjusting her husbands taxes (she has had minimal income for years) is that he passed away in October. Will the refunds come in his name and be put in his estate, which is drowning in debt? Is there a way to get the money to her?

    Thank-you very much,
    Tammy

    Reply
    • Maureen
      Maureen says:

      Hi Tammy.

      The estate Trustee or Executor is responsible for ensuring all personal tax returns and adjustments are filed. Yes any refund amounts would go to the Estate, and it is up to the Trustee to disperse those funds.

      Maureen

      Reply
  8. Tammy
    Tammy says:

    Hi, Maureen and Chris,

    Hello, again, I just wanted to add some info for Chris, whom it sounds like won’t get much back. Sorry to hear that. Make sure you file anyway for all the years you did work. Any amount helps, right? Also, the DTC can lead to other benefits, look into it as thoroughly as you can. My daughter can also now qualify for the Child Disability Benefit, for example. There may be more help out there for you.

    Best of luck,

    Tammy

    Reply
    • Maureen
      Maureen says:

      Hi Tammy.

      Thank you for sharing you experience and suggestions. Yes there are a number of credits and benefits that could apply to the numerous situations and circumstances so many are affected by. Whether you get the information from the professionals you’re dealing with i.e. doctor, caseworker, tax preparer, health organizations, support groups or internet research; being educated will help you make the correct informed decisions and determine how to proceed.

      Regards, Maureen

      Reply
  9. Nadine
    Nadine says:

    I just got my son approved for the DTC and husband as well and i dont have any idea on what to do can any one help my # is xxx-xxx-xxxx.please

    Reply
    • Maureen
      Maureen says:

      Hi Nadine.

      Before trying to give you too many paths to take can you tell me 1) how old your son is and if he has any income 2) how much income doe your husband make and 3) do you have taxable income? Once I have that information I will better able to direct you on what you need to do next.

      Regards, Maureen

      Reply
  10. Meaghan
    Meaghan says:

    Thanks very much for posting this! My dad has Alzheimer’s. I would like to claim the disability tax credit on my husband’s tax return, as my parents pay very little tax and my husband makes more than me. I understand that doing it this way would give us the largest tax return (I plan on handing over the $$ to my mother, of course). I sent in the application and I’ve received a form from Revenue Canada, asking what I provide for my father. He does eat at my house a number of times a week when he stays here so my mum can get a break. However, do I need to show that I provide him with $7341 worth of food, clothes, shelter, etc in order to et the maximum benefit? Thanks so much!!!

    Reply
    • Maureen
      Maureen says:

      Hi Meaghan

      It’s wonderful that you give your mother a break. My mother suffered with Alzheimer’s and I can appreciate the stress it can put on caregivers. For your husband to be able to claim the DTC for your father he would have to be able to prove that your father was dependent upon him for the all or most of the basic necessities of life (food, clothing and shelter). With what you’ve shared with me it doesn’t appear he would qualify.

      Maureen

      Reply
    • Maureen
      Maureen says:

      Hi.

      Yes you do get interest back. But, any interest you do receive you need to claim on the tax return in the year you received the money.

      Reply
  11. Roy Mills
    Roy Mills says:

    Hello Maureen,
    Is there a chart for the Ont. disability tax credit ? i know there is one for the Federal Goverment.

    Thank you

    Reply
    • Maureen
      Maureen says:

      Hi Roy.

      No there is no chart for an Ontario Disability Tax Credit. This is a Federal Program which is a non-refundable tax credit. The credit can only be used to help reduce any Federal Tax Payable. There is an additional supplement if you are eligible for the DTC and were under 18 years of age at the end of the year. Provincial programs offering support and funding can be accessed but vary based on needs and income and are not part of remitting a personal tax return.

      Maureen

      Reply
  12. Norm Perreault
    Norm Perreault says:

    Like everybody else, BIG thank you for sharing this info
    My doctor has just signed the disability tax certificate. I am ready to send it in this week but have 2 questions

    1. do I send the certificate and t1- adj at the same time?

    I will be going back 10 years and using the amount you showed .

    Has it always been line 316 ( self) for the last 10 years ?

    thanks again for any info you can provide

    Reply
    • Maureen
      Maureen says:

      Hi Norm.

      You are very welcome. To answer both of your questions;
      1) You need to submit the Disability Tax Certificate to the CRA before sending in your T1 Adjustments. The CRA will tell you, by mail, if you are eligible to claim the DTC and how far back you can go. Once you receive the notification then you can send in all your T1 adjustments at once. I would suggest you keep a copy of your Disability Tax Certificate for your records in case the CRA says they did not receive it. When sending in your T1 adjustments I would also include a copy of the letter saying they have determined you are eligible and the date it became effective.
      2) Yes the DTC for yourself has always been claimed at line 316.
      Since all of this is done by paper filing and mail you may not hear back from the CRA for approximately 6 – 8 weeks. If you have not had a response after 2 months I would suggest you call 1.800.959.8281 to determine the status of your application. When you call that number, and the very long voice message starts, press the * key on your telephone. This will transfer you directly to a CRA representative.

      I hope the process goes smoothly for you, Maureen.

      Reply
  13. Mia
    Mia says:

    hi Maureen, thankyou for posting the disability credit …
    I have a question regarding unused disability credit and i would like to transfer to my spouse or parents ..i would like to claim seft disability credit and the remainder i would like to transfer to my husband.. what form do i need to complete since 2005 to future years for spousal transfer. Also how to i know how much unuse amount that i have left.
    also we seperate this year … can i also transfer unused disability credit to my mom.. i’m now 35 and on dialysis 4 time/day.
    do you know anything about applying for disability income support … what asset can we have and still able to receive income support from goverment.. and how much ..

    Reply
    • Maureen
      Maureen says:

      Hi Mia
      To answer your first question you may have to take this to a professional to calculate. I don’t know what amount you can use for each year, which well then determine what you can transfer to your husband.
      If you were dependant on your parents and they supplied you with all or some of the basic necessities of life (food, shelter, or clothing) you may be able to transfer your credit. Your parents will have to supply the CRA with the details of their support.
      No I don’t know anything about applying for Disability Income Support

      Reply
  14. Margaret
    Margaret says:

    Hello Maureen,
    Just had Disability Tax Credit formed completed by Doctor for my 46 year old Down Syndrome sister who has lived with my husband and I for the past 12 years. She does not have any income so was going to transfer the amount to either my husband or myself and make adjustments back 10 years. Only problem is on the Disability Certificate first page Part A asks “information about person claiming the disability amount (if different from above). Not sure if I should complete this section when sending in or wait to confirm that my sister is eligible first. If I wait and not complete this portion will they automatically adjust my sister’s income tax? Don’t want this to happen as then I won’t be able to claim and it and it is of no use to her as she does not pay any tax and only receives ODSP support. Please let me know how I should approach this.
    Thank you
    Margaret

    Reply
    • Maureen
      Maureen says:

      Hi Margaret

      You need to submit Part A with the doctor’s completed DTC application report. It’s after the CRA receives the full report will they determine the eligibility. When you receive approval from the CRA do the T1 adjustments immediately and send them all in at once, along with a copy of the approval letter. If your sister has no taxable income then the credit will be transferred to the person you’ve indicated in Part A, whether it’s you or your husband. It sometimes takes a while for the process so you don’t want to lose any of the years that could be applicable.
      Maureen

      Reply
    • Maureen
      Maureen says:

      Hi John

      If you were 18 years of age or over and eligible for the DTC the credit for 2012 is $7,546. The tax portion of the calculation is based on 15% which equals $1,131.90. If you owe Federal Tax your tax payable would be reduced by $1,131.90. That is why the DTC is not applicable to those with low or nil income and can be transferred. If Federal Tax owing is less than $1,131.90 then there is no benefit.

      Maureen

      Reply
  15. Rick
    Rick says:

    Hi Maureen,

    First let me thank you for publishing this information – I had searched high and low before I found this.

    Second, in your reply to John (June 5, 2013) you stated that “If Federal Tax owing is less than $1,131.90 then there is no benefit.” Should that not read “If there is no Federal Tax owing then there is no benefit.” ?

    Lastly, in your answer to Norm (Apr. 3, 2013) you mentioned to send in T1-ADJ form(s) after CRA has accepted the Disability Certificate. However, here’s what Form T2201 says: “If you need us to adjust a tax year to allow a claim for the
    disability amount, include Form T1-ADJ, T1 Adjustment
    Request, or a letter containing the details of your request,
    with your completed Form T2201.” Looks like you can send it all together (although of course no adjustments will be made if the Certificate is not accepted).

    best regards,
    Rick

    Reply
    • Maureen
      Maureen says:

      HI Rick

      It’s a pleasure sharing the information when a reader like you investigates what needs to be done and how to do it. In response to your comments regarding my answer June 5th to John I agree with you that it should have read “If there is no Federal Tax owing then there is no benefit”. But I should also have clarified that if Federal Tax is owing it can only be reduced by the $1,131.90 as it pertains to the DTC or whatever amount is needed up to $1,131.90 to bring the Federal Tax owing to -0-. If all of the credit cannot be used the balance can be transferred.
      In response to my reply to Norm, April 3rd, yes you can send the T1 Adjustment with the Disability Tax Certificate application, technically. I have found on a couple of occasions that when they go in together the request for adjustments has gone missing and needs to be resubmitted. I believe the reason this occurs is due to the time frame from submission of the DTC to approval, and the number of hands it touches. That’s another reason I suggest copies be made of everything before sending them to the CRA. It’s also important to know that a T1 Adjustment will not be processed for a specific year until the Notice of Assessment for that year has been issued. An example is a 2012 Personal Tax Return. You shouldn’t send in a T1 Adjustment for 2012 with the personal tax return, it will likely go missing before processing. Wait for the Notice of Assessment to arrive. You must paper file your return the first year that you apply the DTC, it cannot be e-filed, which again takes time for processing.

      Thanks again for your thoughts and information, Maureen.

      Reply
  16. Ted Sheridan
    Ted Sheridan says:

    Hi Maureen:

    Thanks for this great information! I thought I would take forever figuring out amounts, but you summarized and saved me so many hours. Hats off to you!

    Reply
  17. Ute
    Ute says:

    Hi there,
    Thank you so much for publishing the amounts to claim the adjustment for the DTC. I have one more question:
    When completing form T1 Adjustment Request, in the boxes “Previous amounts” and “+/-“, do I put “$0.00” and “-” , with the respective amounts that you have listed for the various years in the box “amount of change”, if I did not claim any DTC before?

    Thank you very much in advance for your help!

    Ute

    Reply
    • Maureen
      Maureen says:

      Hi Ute

      You are correct in indicating $0.00 in the previous amount, if nothing claimed prior. In the next column indicate +, amount of change would be the DTC amount for the year you’re applying for, and the revised amount would be the same as the amount of change.

      You’re very welcome, I’m glad I could help, Maureen.

      Reply
  18. Liz
    Liz says:

    Hi Maureen,
    I have just received approval for my Autistic daughter’s DTC going back 2 years. I believe the DTC is linked to me as the primary caregiver and the person who applied for the credit on her behalf. However, I don’t have any income tax payable left to reduce for 2012 or 2011 but my husband does. In this case do I fill out T1 adjustments for both myself and my husband showing the transfer from my daughter to me then me to my husband? I was going to do the adjustments online through CRA’s My Account but thought I had better check whether they would automatically transfer it to my husband or not!
    Thanks,
    Liz

    Reply
    • Maureen
      Maureen says:

      When you do the T1 adjustment for yourself I would suggest that in the “other details or explanation” you include “if the DTC has no impact on my return please transfer it to my husband’s 20_ _ return SIN – – – – – – – – – “
      Logically when the CRA processes the credit to your SIN but it can’t be used, it should transfer to you husband automatically, but that isn’t always the case though.

      You only need to request the adjustment for line 318, the CRA will handle the rest of the calculations.

      Before I answer your last question, what is your daughter’s date of birth?

      Regards, Maureen

      Reply
  19. Liz (again!)
    Liz (again!) says:

    Hi Maureen,
    Sorry, I forgot to ask if when filling out T1 Adjustment forms, do I just show an adjustment for line 318 or do I also show that an adjustment is necessary for lines 335, 338 and 350? Or is that something they recalculate at their end?
    And would I be correct in assuming, that for 2012 at least, my daughter qualifies for the full supplement as she obviously didn’t work or fill out tax returns?

    Thanks so much,
    Liz

    Reply
  20. Sara
    Sara says:

    Hi Maureen

    I have just received a Notice of Determination for my son that he is eligible for disability credit.
    I will complete the T1 Adjustment request for line 318. Do I also have to claim for the provincial disability amount as well or this will automatically be calculated once I indicate line 318. If I also have to specify the provincial disability claim, is there somewhere I can get the historical amount like the table you have for the federal claims. I don’t seem to be able to find the provincial disability credit amount for the last 10 years.

    Thanks
    Sara

    Reply
    • Maureen
      Maureen says:

      Hi Sara

      If you are located in Ontario you only need to enter the DTC amount on line 318. The Ontario Provincial Supplement is calculated automatically. I can’t speak to how the other provinces handle this, but the supplement amounts do vary by province.
      Maureen

      Reply
  21. Kim
    Kim says:

    Can’t find my answers. Hoping you can help. My severely disabled mother lived with my husband and I for 15 years. She was eligible and had submitted and had been approved throughout all those years for the disability credit. She has just moved into a Long Term Care Facility. Previously, we had claimed 1 – her as a dependant, 2 – claimed the Caregiver Amount and 3 transferred her disability amount. Now that she is in Long Term Care, what, if anything may we still claim on our income taxes in relation to her?
    Thank you so much in advance for your assistance wading through this.
    Kim

    Reply
    • Maureen
      Maureen says:

      Hi Kim

      You can claim her eligible medical expenses as “other dependant” if you were responsible for paying them or she relied on you for support. A certain amount is eligible based on payments made to the Long Term Care facility. This is usually a percentage of the monthly fee charged by the long term care facility, and they may supply you with the breakdown. Your mother can still continue to claim the Disability Tax Credit. You cannot claim the caregiver amount, she would need to be living with you for that amount.
      Maureen

      Reply
  22. Jean
    Jean says:

    I sent c.r.a.a letter asking them to reassess my D.T.C.for years 2003 to 2006 as I was already receiving the disability tax credit for years 2006 2016.I sent the letter in Nov 20th2013 in the letter also I asked for form2201if they could not reassess for those years. They C.R.A.sent form to me the disability tax form 2201 for me and my doctor to fill in in on feb 9th2014 .they approved my disability form but said I could not claim year2003 as it was past the 10 year period can I appeal this asi writ them2013thanks jean

    Reply
    • Maureen
      Maureen says:

      Hi Jean

      Yes I think you should appeal it, if it will create a significant refund for yourself or someone eligible to receive the credit transferred from you. But first I would look at what you expect the bottom line to be if you’re approved for 2003. If receiving the credit results in a minor refund you might want to save yourself the time and aggravation in dealing with the Canada Revenue Agency (CRA). Sometimes the stress resulting from the prolonged dealings with the CRA isn’t worth a couple of extra dollars.
      And I am a strong supporter of keeping stress to a minimum.

      Maureen

      Reply
  23. Jackie
    Jackie says:

    Hi Maureen, well I have decided to complete the T1 Adjustment Request for each year. The basic letter seemed to easy!! I was wondering if the amounts you list at the beginning are for those 18 and older. My son is 6. Are there different amounts for dependants?

    In completing the actual form to make sure I am doing this right, starting with 2009:

    Line Name of Line. Prev. Amnt. Changed. Revised
    318. Disability amount transferred 0 $7,197 ??
    from a dependant

    Thanks so much and I cross my fingers you are still following this post.
    Jackie

    Reply
    • Maureen
      Maureen says:

      Hi Jackie

      In your example the revised amount would be $7,197. When you complete the T1 Adjustment there is no need to indicate the supplement amount for a child under 18. There is no line item for it. If applicable it will be automatically calculated when the CRA processes the request. That said I would still suggest you indicate in the section “Other details or explanations” that the child is under 18 and you are also requesting the supplement. Sometimes it never hurts to point out the obvious to the CRA.
      Maureen

      Reply
  24. Suzana
    Suzana says:

    Hi there
    My father just got approved for disability tax credit. He is eligible to claim it from 2006 up to now…approximately how much do you think he will be able to get back? He had no income from 2006 whatsoever

    Thank you

    Reply
    • Maureen
      Maureen says:

      Hi Suzana

      The Disability Tax Credit (DTC) only helps reduce any taxes that might be owing for each year eligible. With no income there would be no tax, so no refund.
      Maureen

      Reply
  25. jj
    jj says:

    Hello Maureen

    I have a question.
    I applied for the disability tax credit and I got approved … my only question is that I don’t work. I receive social assistance only but I still pay for my rent, hydro etc… do I still get any credit back from cra? Unfortunately I don’t have any family member here so I can transfer the amount for them

    And if I would get money back from the cra how would that be calculated?

    Thanks a lot in advance

    Reply
    • Maureen
      Maureen says:

      Hi JJ.
      If you don’t pay tax now, and Social Assistance is not taxable, then there is nothing for you to get back. The rent you pay falls under the Ontario Trillium Benefit Fund, which is a monthly amount you may be eligible to receive. The calculation is based on your income and the amount of rent or property tax that is paid annually.
      Maureen

      Reply
  26. Doug
    Doug says:

    I recently got approved for the DTC for tax years 2004-2014. I applied for reassessment for those years and received approximately $5,500 total refund.

    In 2013, I contributed $22,000 into my RRSP when my application for the DTC was still being processed by the CRA to lower my taxes.

    Can I now ask the CRA to reduce my RRSP contribution claimed on the 2013 Income Tax and carry more of it forward to 2014.??

    The change in my reassessment with the DTC amounted to only a $13.31 credit. I’m sure I would have received a larger credit in 2013 if I had used a smaller RRSP contribution in 2013 and carried more forward to 2014.

    Reply
    • Maureen
      Maureen says:

      Hi Doug

      Yes you can ask them to adjust your RRSP contributions so you have more to carry forward now that the Disability Tax Credit (DTC) has been applied. The challenge you may have is determining how much to reduce it by. The RRSP contributions reduce your taxable income while the DTC reduces you Federal Tax Liability. You may want to consult a professional that has the appropriate software to determine the amounts to be used for your optimum return.
      Maureen

      Reply
      • Doug
        Doug says:

        Thanks Maureen. I will look further into the “number crunching” of adjusting the RRSP contribution to see what would be the most beneficial result. A retired CA friend of mine cautioned me that do the reassessment again of the 2013 Income Tax following the reassessment already done with the DTC, might cause a red flag to alarm the CRA into doing a full scale audit. I wouldn’t want that to happen.

        Reply
        • Maureen
          Maureen says:

          Hi Doug
          One of the problems most of us have is “fear of the CRA”, when it pertains to a possible audit. I’ve never seen a full audit based on (re)assessments. As long as copies of all the pertinent documentation can be supplied you’re in a good position. After you’ve crunched the numbers and determine it’s too much not to request an adjustment, then I would go ahead and do it.
          Maureen

          Reply
  27. Tina
    Tina says:

    My 22 yr. old son was diagnosed with PTSD and severe depression 3 yrs ago. He never completed high school and is off right now on EI sickness benefits from his part-time job. He has always lived at home and relies on us (his parents) for food, shelter, clothing. What type of benefits could he potentially qualify for?

    Reply
    • Maureen
      Maureen says:

      Hello Tina
      I would suggest you first speak to his Doctor to see if he would complete a T2201 (Disability Tax Credit Certificate) DTC. If he agrees then submit it to Canada Revenue Agency (CRA) for approval. That could affect any of his previous filed tax returns, or you could have the credits transferred to you. Other than contacting resources in your community for assistance I can’t offer any additional suggestions of benefits that he might qualify for.
      Maureen

      Reply
  28. Cheryl Hepditch
    Cheryl Hepditch says:

    My dad just received a letter approving the DTC for tax years 2011 onward for my mom who has alzheimers. I have the T1 adjustment form. In the letter it says he can claim the DTC. Not sure as my mom is the one who is ill. Do i do the T1 adjustment for her taxes or his? They said put it on Line 316, but that says SELF, he is not one who is ill. Very confusing. Thanks for your help.

    Reply
    • Maureen
      Maureen says:

      Hello Cheryl.
      Yes it can be very confusing dealing with Canada Revenue Agency (CRA) and I’m sorry if I may be adding a little more confusion to your process. If you mother has no income the credit can be transferred to your dad. In the comment section I would include that request, even though it should be automatic. If there is some income, that created federal tax payable, your mother would get a partial refund (credited) and the balance would be transferred to your dad. This is after that fact but if your dad had applied for the Disability Tax Credit (DTC), on behalf of your mother, there is a section on the form that he could have completed that automatically would credit your father with the T1 adjustments and all credits going forward.
      Maureen

      Reply
  29. Corwin Kruk
    Corwin Kruk says:

    I have recently been granted the DTC for the years 2010 onward. That means that I am adjusting the amounts for 2010, 2011, 2012, and 2013. The rates posted at the front of this column (pg 2) suggest line 316. but are these rates also for the BC428, line 5844 as I’m told that this is where the adjustment occurs (for me, in BC)? are the rates perhaps noted for other provinces, or are they Federal rates for the Federal credits? as they do not match the BC rates.

    Reply
    • Maureen
      Maureen says:

      Hello Corwin
      Those are the Disability Tax Credit (DTC) federal rates only. Even though the provincial rates vary you can submit the line 316 amount and Canada Revenue Agency (CRA) will make the necessary provincial adjustments for you.

      Maureen

      Reply
  30. Olivia
    Olivia says:

    After nearly a year of back and froths with the CRA, if finally got approved for DTC. Although they even went as far as to confirm the exact year of disability (2003), I was only granted back to 2004. How do I proceed to get my credit for 2003? Also, is it common for them to only grant it for a period of time? The letter I have receive states that I will have to re-apply again in 2019. I was also wondering how it would affect me if my mom claimed the credit for years 2010-2013, in regards to my being in ODSP. Thanks in advance.

    Reply
    • Maureen
      Maureen says:

      Hello Olivia.
      You’ll have to decide if it’s worth appealing for 2003. It also depends on when you applied for the Disability Tax Credit (DTC) and when you were approved. You have missed the 10 year limitation. Yes it’s not uncommon for them to inform in advance that you will have to re-apply. That request is based on the type of health situation you’re currently receiving the DTC for. If your mom claimed your DTC from 2010 – 2013 then you can’t claim in.
      Maureen

      Reply
  31. joe
    joe says:

    i recently applied for the DTC

    I filed consumer Proposal for 2013 and taxed were included. how does that affect me.

    how long does it take to get approved/not approved

    Reply
    • Maureen
      Maureen says:

      Hello Joe
      Approval for the Disability Tax Credit (DTC) could take a couple of months or a year. The CRA is backlogged in processing DTCs. The details of Consumer Proposals vary and I don’t have the knowledge or expertise to answer your question.
      Maureen

      Reply
  32. Diane Labelle
    Diane Labelle says:

    can I transfer disability credit (line 318) of mentally-ill 40 yr. old son who doesn’t reside with me, but in Maximum security facility in my province? or is it only for those who reside at home? Thanks

    Reply
    • Maureen
      Maureen says:

      Hello Diane

      No you cannot transfer the Disability Tax Credit (DTC) from him to you. You need to be considered a large part of his care and support. And under his circumstances he’s definitely under the care and support of others.
      Maureen

      Reply
  33. Rose
    Rose says:

    Hi Maureen,
    My 9 year old son was diagnosed with Autism a year ago…would I qualify to apply for the DTC for a the years previously. Say 2006 to present?
    Also, in reading your posts…is it accurate that line 318 is the only area that needs filling out on the T1 Adjustment Request Form for each year?

    Thanks in advance!

    Reply
    • Maureen
      Maureen says:

      Hello Rose
      I can’t tell you if your son would qualify for the Disability Tax Credit (DTC) now or for previous years. Only a qualified practitioner can determine if it’s reasonable to apply for the DTC, and even if the practitioner does complete the T2201 application it’s still up to Canada Revenue Agency (CRA) to approve the application. The CRA would send you a letter indicating whether approval is granted, for which years, or the reasons if not granted.
      Yes line 318 is the only one that needs to be indicated when completing a T1 adjustment.
      Maureen

      Reply
  34. Cheryl
    Cheryl says:

    Thanks for the summary of the DTC. I am helping a senior complete her TD1’s and what a pleasure it is to find such an efficient company with a big heart.

    Reply
  35. peter
    peter says:

    I am in the process of having adjustments done for the dtc. I dont know for sure but I am pretty sure I have had balance owing somewhere around $1500 a year for the last 3 or 4 years. Without all the fiigures would you say I will be in a positive stand point as far as having my taxes re assesed in a positive way?

    Reply
    • Maureen
      Maureen says:

      Hello Peter.
      If most of the tax owing was Federal Tax, and the total for those years was approximately $1,500, then yes I would think you would be in a positive position (refund) when everything is completed.
      Maureen

      Reply
  36. faith
    faith says:

    Hi Maureen,
    my 3 years old boy diagnosed with autism. I received benefits for the last 3 years, now I will apply for DCTC, disability amount,
    In the determination form says you can either send T1 adj or letter to apply credit for back dates.
    Do I really need to send T1 form or letter is enough?
    There is also a Family Caragiver Amount, I was wondering if it’s also back dated
    Thank you

    Reply
    • Maureen
      Maureen says:

      Hello Faith.
      I’m not sure I understand your questions. What benefits have you received for the last 3 years? And what is the DCTC? If you haven’t received approval for the Disability Tax Credit you will have to wait before submitting a request for adjustment for prior years. You can send them either a T1 adjustment or letter, after approval.
      Maureen

      Reply
  37. Jeff Scott
    Jeff Scott says:

    Hi there. Thanks for the great info.

    I understand the tax credit is calculated to 15% of the disability tax credit, but when I add that tax credit (7766.00 for 2014) to my tax return the difference in the amount I got vs. the adjusted refund is around $2500. You are saying the most you will get back is 15% of the 7766 which is less than 2500. Does having a spousal tax return make a difference?

    Reply
    • Maureen
      Maureen says:

      Hi Jeff. There are too many variables to give you a definite answer. I don’t know all your numbers, plus who does the DTC apply to – a child over 18, a parent, your spouse? There is also a provincial component to the DTC, which is not as straight forward as the 15% federal amount. I can’t be of any additional help at this time. Is your concern that you received more than you expected and are concerned you’ll have to pay it back?
      Maureen

      Reply
  38. Johnny
    Johnny says:

    Dear Maureen, I am amazed for your great help to all who have asked questions, so thanks to God for finding you!. My situation: My wife is legally blind, our children are under 18 and I am the one that works. I applied for the DTC (on her behalf) and got granted the DTC for the years 2012, 2013 and 2014. Thanks to your explanations, I’ve filled 3 T1-ADJ forms by using line 318 “disability amount transferred from a dependant” and wrote: “0.00”, “+”, DTC amount for the year, DTC amount for the year on “Previous Amount”, “+/-“, “Amount of Change” and “Revised Amount” fields respectively. However, at this point I am confused since I never filled my own taxes but HR Block, so I wonder:
    1. Do I have to give the forms to HRBlock in order to be filed to CRA or I can do that by myself by simply mailing them? (The question is because every year I have signed an authorization that allows them to file the taxes on my behalf)
    2. If I am able to send the forms by myself, should I include 3 T1013 “Authorizing or Cancelling a Representative” forms iin order to “unauthorize HRBlock”?
    3. Since I have paid my taxes every year in full (sometimes I have got some refund), will I get a refund because of the DTC ? if so, how much it would be?

    Oh, I am so sorry for so many questions. Thanks Maureen and God Bless You.

    Johnny

    Reply
    • Maureen
      Maureen says:

      Hello Johnny.
      Thank you for your kind words. Your questions are very well worded and specific, which makes it easy to respond.
      1) No you do not have to give the forms to H&R Block to submit on your behalf. I suggest you make copies before mailing them, and write the date you mailed them on the copies. That way you can schedule when to contact them if you haven’t received anything in 6 – 8 weeks. 2) If you want H & R Block unauthorized then yes you can send in the T1013 indicating that, but if you’re using them again next year then you might as well leave it in place. 3) Since you had taxable income then I would expect you would get a refund for the years you are submitting the T1 adjustments for. I can’t tell you how much the refunds will be because I don’t have all the details of your taxable income and other credits that could reduce your tax liability.
      Best wishes, Maureen.

      Reply
  39. Dianne Gering
    Dianne Gering says:

    Hi Maureen:
    Thank you for making such necessary information available to everyone. I have been a Type 1 diabetic for 52 years and my doctor told me to apply for this tax credit. I have just received my Notice of Determination saying that I am eligible for the Disability Tax Credit for 2005 to date and on into the future. Unfortunately, I no longer am able to work but I have calculated that I will receive credits for 2005 to 2012. The letter from CRA states “If the total of the credit is more than the amount you owe, no refund is issued for the difference. Then, when I went to the CRA website, it gives the amount for 2014 as $7,766. My first thought was I didn’t owe Federal Tax in that amount so I don’t qualify, nor do I qualify for credits as I did not owe Federal Tax in any of the years that met the amounts you gave for the years 2005 to date. Then, reading further, I see that you get only 15% of the amounts for each year – so for 2005, the amount is $989.40. When I read your blogs, I gather that as I paid $1,954.51 in Federal taxes that year, that I do qualify to claim the $989.40. Is that right? From 2006 to 2012, my Federal taxes ranged from $3,031.73 to $5,805.10 so I will qualify for each of those years as well, I hope? In 2013 I only paid $436.17 in Federal tax, so I get no credit for that year and last year, I owed no Federal tax so no more credits will apply.

    I need to pull out all my returns to enter the correct amounts in the correct columns, a separate form for each tax year, then send them in for review. I still have to figure out how to enter the information on the T1-ADJ Adjustment Request but I will deal with that later today or call the CRA to help me complete the forms.

    Thank you, Maureen, for your ability to put things in words an ordinary person can understand. Dealing with CRA can be so very complicated.

    Dianne

    Reply
    • Maureen
      Maureen says:

      Hi Dianne
      Thank you so much for your kind words. Yes dealing with the CRA can be overwhelming. Since you detailed your issues so logically you’ve made it easier to respond. First – if you paid any tax for any of those years, whether from T4 income, or other sources, do a T1 adjustment. There’s no need to look at the details of your previously filed tax returns. On your T1 adjustment you’ll put in what you’re claiming as the disability amount for that year i.e. $7,766 for 2014, previously claimed -0-. That’s it. By the sounds of it you may get all 15% of the disability tax credit refund for some years. You have nothing to lose by applying. I would suggest you send all years in together, one envelope, and have it registered mail. Keep copies. Follow-up with CRA in about 3-4 weeks to confirm they have received your request for adjustments. You may be surprised to find that you will receive interest on the refunds. Just remember to include that interest in next years’ tax return.
      Best of luck, Maureen.

      Reply
  40. Wayne S.
    Wayne S. says:

    Hi Maureen,
    I’m in the process of applying for the DTC for my elderly, disabled mother and for my questions, let’s assume she qualifies for the DTC. I will be included in Part A of the DTC as “the person claiming the disability amount”. My mother has some income and she pays very little federal and provincial tax. I would like to transfer the unused portion of her DTC to myself and hand it over to her. So, my questions are:
    Once my mother is approved for the DTC, I fill out the T1 Adjustment request for past years for HER income tax (ie. her name and SIN on application) stating line number 316 in the details OR do I use my name and SIN on the application stating line 318 “Disability amount transferred from a dependent” in the adjustment details ? If it is her name and SIN on application with line 316 for details, is the unused portion of the DTC automatically transferred to myself and my income tax adjusted for the past years or do I have to fill out a T1 ADJ for myself instead of my mother?
    This is so confusing. Thanks Wayne

    Reply
    • Maureen
      Maureen says:

      Hi Wayne. You would complete the T1 Adjustments with your mother’s name and SIN. You would also include in the Information Section of the T1 adjustment that any unused credit is to be transferred to you. Make sure you include your full name and SIN. Be aware that you may be questioned as to how much care and support you supply to your mother before they actually transfer the credit to you.
      Maureen

      Reply
  41. Allan
    Allan says:

    Hi Maureen,
    Thank you for all your help, appreciate it a lot. I live in Ontario and got my 2014 refund for DTC (I asked Revenue to adjust). My income was $36000 and my disability credit I got $1600. Please tell me, how was it calculated (I understand that federal is 15% and how was Ontario calculated?)? What is the maximum amount Federal and Ontario one can get back and at what income it kicks? Thank you. Allan

    Reply
    • Maureen
      Maureen says:

      Hello Allan.
      In Ontario the Disability Tax Credit (DTC) for the non-refundable provincial credit is calculated at 5.05%. When requesting T1 Adjustments individuals do not have to know that number or the amount. The Canada Revenue Agency (CRA) includes that in their calculations when applying the non-refundable federal tax credit. There are too many variables to even try and give you an answer regarding an income level. Other credits, age, dependants and transfers also determine whether the DTC is going to be beneficial in reducing tax payable.
      Maureen

      Reply
  42. George
    George says:

    Hi Maureen,
    first of all, thank you very much for all this information. it is very useful for all of us.

    My daughter was recently approved for the DTC, I was looking into the adjustment application and found it very confusing and hard to do it on my own. I contacted CRA and they also told me I just needed to send a letter asking for the adjustment and for what years, which I did. My question is, Is there any difference between submitting the ADJ form (for each year) or sending the letter and let CRA deal with it?

    Thank you in advance,

    George.

    Reply
    • Maureen
      Maureen says:

      Hi George.
      You’re very welcome. It’s always nice to hear that the information I provide is practical and useful. No there is no difference whether you send one letter to cover all years or an adjustment for each year. CRA understands that sometimes their forms, and determining the annual amounts, can be overwhelming. They will process either in the same time frame with the same results.
      Maureen

      Reply
  43. Sarah
    Sarah says:

    My situation is complicated or the dtc is just complicating…..

    I have been approved for the disability tax credit from 2005-2015. On “my account” online, it says that “you are eligible to claim the disability tax credit for yourself”…

    I am over 18 and I am on ODSP. When my doctor and I filled my papers out, my father filled out the section “information about the person claiming the disability amount (if different from above) .

    Because my account says that I can claim for myself, does that mean that my father cannot claim it ? And if not, then how do I go about transferring it to him, as I believe I would not be considered a dependent, but would be considered an infirm dependent.. Thank you very much,

    Sarah

    Reply
    • Maureen
      Maureen says:

      Hi Sarah
      I would contact CRA to ensure they have your father as the person eligible to claim your DTC. If he can claim the DTC then he should do a T1 adjustment for each of the years, or a letter requesting an adjustment for each of the years. With the letter he should include a copy of your DTC approval, along with your; full name, address, SIN, telephone number and income for each year.

      Reply
  44. Meera
    Meera says:

    I am a person with a permanent physical disability since my major surgery in 2004. I have been approved for the Disability Tax Credit for the years 2005 – 2014 and after. I must confess that I do not have on file all the assessment notices and tax returns I submitted for the last 10 years. I am also unable to indicate how much income I earned each of those years and due to financial constraints I am unable to get the services of a tax preparer to help me. If I send a letter to CRA enclosing a copy of my approval (DTC) will they do the needful in preparing an adjustment on my past tax returns and give me the refunds for each year, if applicable. I might mention that I have continued my employment after my disability. Your response would be of great help, Maureen. Thank you.

    Reply
    • Maureen
      Maureen says:

      Hello Meera

      Yes, you can send a letter to CRA requesting they adjust your previously filed personal tax returns. Make sure you include your Social Insurance Number, and a copy of your DTC approval. List each year and ask them to adjust for you. Your employment, whether full or part-time does not affect your DTC eligibility or amount of credit you’re allowed. I suggest you sign-up for My Account http://www.cra-arc.gc.ca/myaccount/ where you can access your Notices of Assessment and monitor the progress or your DTC request
      Maureen

      Reply
  45. Sobana
    Sobana says:

    Hello Maureen
    I got recent approval for the DTC from 2005 – 2014. For example my assessment for 2014 gives the following figures:
    Line 420 – Net Fed.Tax 2410.83
    Line 428 – Net ON.Tax 1243.04
    Line 435 -Total payable 3653.87
    Line 437 – Tax.deducted 3927.91
    Refund 274.04
    Based on the DTC amount for 2014, 15% of $7766 = $1164.90. Does this mean that I may be able to get a further refund of $1164.90?
    BTW in your article depicting the chart you have indicated “your Federal Tax payable could be reduced”.. What about the Ontario Tax? Thank you.

    Reply
    • Maureen
      Maureen says:

      Hello and thank you for reading the post.
      Yes for 2014 you could get an additional $1,164.90 in a federal tax refund. There is also a smaller percentage that applies for the provincial portion, which I don’t detail. If there is no federal refund, there is definitely no provincial refund.
      Maureen

      Reply
  46. Tania
    Tania says:

    Can you help me understand how to fill out the t1 adj form, I am transferring to my husband but we are unsure if we both fill it out or just him? I am approved and able to go back as far as 2005

    Reply
    • Maureen
      Maureen says:

      Hello
      When you applied for the Disability Tax Credit (DTC) did you indicate that you wanted the credits transferred to your husband at that time? If you did, then just fill out the T1 ADJ for each year. It will automatically be transferred to your husband. If you have any doubts, call the CRA for clarification as to where the credit is going to be applied.
      Maureen

      Reply
  47. Darko
    Darko says:

    HI. I have a question and I was wondering if you could help me.
    My mother was on disability in 2005 and she has been approved to receive disability. Our tax person we go to did a t1 adjustment from 2005 and on ward and everything has been put on my dad’s name on the t1 for lines 316 and 5844. My mother told me that he is the primary person so is it okay to submit this adjustment under his name for my mother?

    Reply
    • Maureen
      Maureen says:

      Hello Darko.
      Normally on the Disability Tax Credit (DTC) application the transfer of the credit is indicated in Section 2 “Information about the person claiming the disability amount” if other than the person with the disability. Or, when filing the personal tax returns jointly any unused credit amount is usually transferred to the spouse. If you are still concerned about the possible outcome I would ask the tax preparer that did the T1 adjustments.

      Reply

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  1. […] Amounts for Canadian Disability Tax Credit | Newmarket … – What is also important to know, is the annual amounts for the Disability Tax Credit. The following is a chart to help you complete your T1 Adjustment with the… […]

  2. […] Disability Tax Credit (click here for a previous blog post) – This is a valuable credit that should not be overlooked at any […]

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