Child Disability Benefit (CDB)
This is a tax-free benefit of up to $1,600 per year for low-and modest-income families caring for children under the age of 18, who have a severe and prolonged mental or physical impairment. The CDB will be included as a supplement to the Canada Child Tax Benefit (CCTB). Families who are eligible to receive the CCTB for a child will receive the CDB if the child also qualifies for the disability amount, also known as the Disability Tax Credit.
Contact Canada Customs and Revenue Agency at 1-800-387-1193
Disability Tax Credit
The Disability Tax Credit is a special credit available to individuals who have prolonged mental or physical impairment, the effects of which are severe. For the purposes of entitlement to the Disability Tax Credit, an individual is considered to have an impairment, only if the effects markedly restrict all or substantially all of the time, the individual’s ability to perform basic activities or daily living and the impairment has lasted or can reasonably be expected to last for a continuous period of at least 12 months.
How to access: Complete your T2201 from to income tax form. The forms are available through the department of Revenue Canada: www.cra-arc.gc.ca/E/pbg/tf/t2201
Municipal Property Tax Rebate Program
10% rebate on your municipal property taxes each year for owners of homes that are built or modified to accommodate seniors and/or persons with disabilities. This applies to people who would otherwise have to live in other premises where they can get special care. The exemption applies to any increase in value as a result of changes made to the exiting home after May 15, 1984 to accommodate an eligible senior or person with a disability, or 10 percent of the assessed value of a new home that is built to provide housing.
For more information contact Customer Service: 1-866 296-MPAC (6722)
Ontario Home Renewal Program for Disabled Persons
This program is income-tested.
Call for an application: 519-255-6380
Special Needs Planning Group
This guide is intended for free distribution to organizations serving the Special Needs Community, clients and friends of The “Special Needs” Planning Group and anyone else who may be interested. It is not to be taken as accounting or tax advice, but rather as a resource to provide a starting point for your journey through the maze that is income tax preparation and planning for people with a disability and their families.