What is EIIS? EIIS Video EIIS Service Delivery System What is ASD?		Service Provider Parent Resource Package Training Opportunities Regional Evaluation Report
Return to Table of Contents Parent Resource Package Section 3 - Helping You Find Your Way (Download Section 3) You are here: Parent Resource Package - Section 3 > Financial Supports Available > Income Tax Credits for individuals supporting people with disabilities Income Tax Credits for individuals supporting people with disabilities In this section, we describe some of the deductions and credits that a person supporting someone with a disability may be able to claim on their income tax. For additional information please contact the Canada Customs and Revenue Agency (CCRA) directly. Agents are available to assist you by phone Monday to Friday (except holidays) from 8:15 a.m. to 5:00 p.m. year round. From February 18 to April 30, telephone service hours are extended until 10:00 p.m. weekdays, and from 9:00 a.m. to 1:00 p.m. on weekends. Call: 1-800-959-8281. Current information and forms are also available on the CCRA website: http://www.ccra-adrc.gc.ca Childcare Expenses Who can claim childcare expenses? Usually, individuals can claim childcare expenses if they or their spouse or common-law partner pays to have someone look after their children so that they can: Earn income from employment or self-employment; Carry on research or similar work for which they received a grant; Go to school full-time or part-time. If the child is mentally or physically infirm and is dependent on the individual or his or her spouse or common-law partner, there is no age limit. Usually, the spouse or common-law partner with the lower net income (even if it is zero) has to claim the childcare expenses. However, in some cases, the spouse or common-law partner with the higher net income can claim the expenses. How to claim childcare expenses Individuals need to use Form T778, Child Care Expenses Deduction for the current year, to calculate the amount they can claim. Form T778, which is available at any tax services office, contains more information on childcare expenses. Individuals who previously claimed childcare expenses will find a current copy of Form T778 included with the tax package they receive in the mail. Disability Tax Credit Download Fact Sheet (PDF) The basic disability amount is a tax credit that reduces the amount of income tax that an individual has to pay (see attached Fact Sheet for more information). This is not part of the Canada Child Tax Benefit which is a monthly amount based on family income. When the Disability Tax Credit is for a child it can be transferred to a parent who has paid taxes. Special forms (available by contacting CCRC) must be filled out by a physician or psychologist. If you did not apply for the disability amount in previous years, you may wish to ask for a reassessment of your taxes. The disability tax credit can be granted retroactively and you may be eligible for reimbursement.

Christina Schulze-Allen - EIIS Regional Coordinator Western Regional CAYAC, P.O. Box 520, Middleton Nova Scotia, B0S 1P0 Email: csa.cyiwg@ns.sympatico.ca	Phone: (902) 825-5377   Fax: (902) 825-5379
Supported by Kings Regional Rehabilitation Centre Technical Resource Centre