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Federal Government

Simplified fiscal procedures
Since April 2012, to benefit from certain fiscal advantages from the Quebec and Canadian government, disabled persons will not have to fill out different forms for each government. In most cases, the Federal form T2201 will suffice.
However, if the person wishes to benefit from fiscal advantages available only in Quebec, such as Certificate Respecting an Impairment, they must fill out TP-752.0.14 form.

1.- Disability amount
The disability amount is a non-refundable credit that a person with a qualifying disability can claim to reduce the amount of income tax he or she has to pay in a year. You may be able to transfer some or all of your disability amount to another person. If your spouse or common-law partner does not need to claim some or all of certain non-refundable tax credits to reduce his or her federal tax to zero, you may be able to transfer those unused amounts to your return.

To be eligible to claim the disability amount, a medical doctor or other qualified person must certify that you have a prolonged impairment, and that the effects of the impairment are such that one of the following applies: you are blind, even with the use of corrective lenses or medication; you are markedly restricted in any basic activities of daily living ; you need, and must dedicate a certain amount of time specifically for, life-sustaining therapy (this applies to the year 2000 and after).

If you are making a claim for a disability amount for the first time, you must obtain Form T2201, Disability Tax Credit Certificate, and have it certified by a qualified person. Send the completed tax form to your tax centre. To find the address of your tax centre, visit the following web site:

For more information on disability amounts, visit the following web site: or consult Form T2201. You can obtain the federal government's forms and publications by visiting the following: or by calling 1 800 959-3376.

2.- The Child Disability Benefit (CDB)
The CDB is paid as a monthly supplement to the Canada Child Tax Benefit (CCTB) and Children's Special Allowances (CSA) payments.

Not all children with disabilities will qualify for this benefit. Only children with severe and prolonged disabilities according to the Income Tax Act are eligible. The T2201 form, Disability Tax Credit Certificate, explains the eligibility criteria.

If you receive the CCTB but you have not filed Form T2201, Disability Tax Credit Certificate, for a child who may be eligible, you must get this form completed and signed by a qualified person. Send the completed and signed form to your tax centre.

If you have not applied for the CCTB for your child, but have already filed Form T2201, complete and mail Form RC66, Canada Child Tax Benefit Application, to your tax centre. The CRA will determine whether or not you are eligible to receive the CCTB and the CDB supplement.

For more information concerning the CDB, you can call 1 800 387-1194 or visit the following web site:

The following publication is very interesting and lists the major programs and financial aids for families, especially families of handicapped children. It gives you information about various existing programs. You may consult the PDF file on the following web site: or order the publication by writing to:

Ministère de la Santé
et des Services sociaux
Direction des communications
1075, chemin Sainte-Foy, 16e étage
Québec (Québec) G1S 2M1
Fax : (418) 644-4574

Please note that a fee of $5.00 is required for shipping.

3- Children's Fitness Tax Credit
The Government of Canada proposes to allow, starting in 2007, a non-refundable tax credit on eligible amounts of up to $500 paid by parents to register a child in an eligible program of physical activity.

In addition, the Minister indicated that substantial additional support would be provided to children eligible for the disability tax credit to recognize the unique barriers they face in becoming more active. Details to follow.

4- Financial Assistance for Students with Permanent Disabilities
5- Registered disability savings plan (RDSP)
A registered disability savings plan (RDSP) is a savings plan that is intended to help parents and others save for the long-term financial security of a person who is eligible for the Disability Tax Credit.
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