Disability Supports Deduction — Deduct Work and School Support Costs Above the Line
What Is It?
The disability supports deduction is a federal deduction for certain disability-related expenses that help you earn income, attend school, or perform grant-funded research.
Unlike a non-refundable credit, this is a deduction, which can make it especially valuable for working taxpayers.
What Most People Don’t Know
- This is separate from the medical expense tax credit.
- The eligible expenses are purpose-specific. They must help you work, run a business, attend school, or do qualifying research.
- Some taxpayers compare both routes because the same expense cannot always be used twice.
Frequently Asked Questions
Is this the same as claiming medical expenses?
A: No. The disability supports deduction is a separate deduction with its own eligible-expense rules.
What kinds of activities can the supports be for?
A: CRA says the supports must generally help you work, carry on a business, attend school, or do grant-funded research.