T929 – Disability Supports Deduction

If you have an impairment in physical or mental functions, you can claim a disability supports deduction if you paid expenses that no one has claimed as medical expenses, and you paid them so you could carry out any of the following activities:

• be employed or carry on a business (either alone or as an active partner)
• do research or similar work for which you received a grant
• attend a designated educational institution or a secondary school where you were enrolled in an educational program

If you lived outside Canada for part or all of the year and we consider you to be a factual or deemed resident of Canada, you can claim the expenses you paid to a non-resident person for services provided outside Canada.

For a complete list of allowable expenses, see Which expenses can you claim? or see Guide RC4064, Disability-Related Information. Expenses must be claimed in the same year they are paid. Unused amounts cannot be applied to another year.

You cannot claim amounts that were reimbursed by a non-taxable payment such as insurance. From the total of all amounts you have paid, you have to subtract the amount of any reimbursement or other form of assistance that any person got or was entitled to get for these expenses and that is not included in someone's income. To do so, use the calculations under "Step 1 – Calculate your net disability supports expenses".

Do not attach this form or your receipts to your tax return, but keep them in case we ask to see them at a later date.

Receipts must show the name of the company or individual to whom an expense was paid. When payments are made to an individual for attendant care services, the receipts should also show the individual's social insurance number.

Earned income

Your earned income is the total of the following amounts:

• employment income (including security options and other employment benefits)
• net self-employment income, either alone or as an active partner (not including losses)
• the taxable part of scholarships, bursaries, fellowships, and similar awards
• net research grants
• any earnings supplement received under a project sponsored by a government in Canada to encourage employment
• any financial support received under a program sponsored under Part II of the Employment Insurance Act, or any similar program
• amounts received under the Wage Earner Protection Program Act in respect of wages

Net income

Your net income is the amount you would enter on line 23600 of your tax return, if you had no claim for the disability supports deduction on line 21500.