This outline includes some of the tax refunds open to people with disabilities in BC when filing tax returns. Not all of these will apply to you; for more specific information regarding your situation please see a tax professional. You may be eligible for other deductions in addition to the ones listed here. This document has been updated for the 2024 tax year.
Disability Tax Credit:
Available to people who have a severe, prolonged mental or physical impairment. It can be transferred to a family member under certain circumstances and may be retroactive to previous tax years. To qualify, fill out the T2201 Disability Tax Credit form.
Your doctor will need to sign the form. Once you’ve been approved, you can also open a Registered Disability Savings Plan, whereby the federal government helps people with disabilities save for retirement.
Medical Expenses Tax Credit:
Available for items prescribed by a doctor and supported by original receipts. It must be claimed by calendar year or by 12 month period ending in that calendar year. You must deduct any reimbursements you got from an insurance policy. If you have extended health, you can claim the deductible and any non-reimbursed portions under this tax credit. You can also claim any monthly premiums you pay for your insurance benefits.
There is a long list of equipment that is covered, but some common items are:
- Wheelchairs and repairs
- Vehicle conversion, including hand controls and lifts
- 20% of the purchase cost (up to $5000) of a van that has been adapted
- Moving expenses to move to more accessible housing, if not claimed elsewhere in the tax return
- Prescriptions
- Catheters and other incontinence supplies
- Crutches, braces, artificial limbs
- Renovations to make a home more accessible
- Costs for medical practitioners completing certificates such as the Disability Tax Credit
- Cannabis (certain conditions apply)
- Some attendant care expenses
More covered items and specific eligibility criteria for each are available on the CRA site.
Disability Supports Deduction:
These are expenses that you paid out of pocket while going to work or school. You cannot claim something as both a medical expense and disability support or for which you received reimbursement from another source. See more here.
Fuel Tax Rebates:
You may be able to claim a refund for part of the money you spend for fuel taxes. There are two programs, provincial and federal, and they require separate applications and reporting.
GST Rebates:
You can claim rebates on the GST that you paid on vehicle modifications. See a tax professional for details.
Canada Workers Benefit:
Available as a basic supplement and added disability supplement, to low income individuals and families who had some employment income. See line 45300 on the CRA site.
Dependents with Disabilities:
You may be able to claim a refund for a child or dependent adult who has a disability, and for caring for a disabled person. You can also sometimes claim tax credits transferred from a dependent.
Homebuyers’ Amount:
You can claim up to $10,000 for a home bought for someone who qualifies for the disability amount, if the home is more appropriate to the person’s needs. See line 31270 on the CRA site.
Home Office Expenses:
Employees who work from home may be able to claim expenses for having a home office. Find details on eligibility and how to claim on the CRA site.
Home Renovation Tax Credit
You may be able to claim up to $10,000 in renovation expenses that are directly related to disability and for which you were not reimbursed by any other program. See the CRA site for full details.
Amounts Transferred to a Spouse or Common Law Partner
You may be able to claim all or part of certain amounts that your spouse or common-law partner qualifies for if they do not need to use them to reduce their federal tax to zero. See the CRA site for full details.
Useful References:
Disability Alliance BC assists people with disabilities to submit tax returns. Find details on their services here.
