Budget 2024 – Disability supports deduction

Individuals who have an impairment in physical or mental functions and have paid for certain medical expenses may, under certain conditions, be able to deduct the expenses they paid during the year so they could:

• work
• go to school
• do research for which they received a grant

Only the person with the disability can claim expenses for this deduction.

For a list of expenses that are currently recognized under the disability supports deduction and any certification that may be needed from a medical practitioner, see Line 21500 – Disability supports deduction - Canada.ca.

Budget 2024 proposes to expand the list of expenses recognized under the disability supports deduction for an individual who:

• has a severe and prolonged impairment in physical function
• has an impairment in physical or mental functions
• has a vision impairment
• is blind or profoundly deaf or has severe autism, severe diabetes, severe epilepsy, severe mental impairment or a severe and prolonged impairment that markedly restricts the use of the individual’s arms or legs

For an individual who has a severe and prolonged impairment in physical function, the following expenses will be recognized under the disability supports deduction:

• an ergonomic work chair^{Footnote 1} 
• a bed positioning device^{Footnote 1} 
• a mobile computer cart

For an individual who has an impairment in physical or mental functions, the following expenses will be recognized under the disability supports deduction, in order to allow the individual to use a computer:

• an alternative input device
• a digital pen device

For an individual who has an impairment in mental functions, the cost of memory or organizational aids will also be recognized.

For an individual who has a vision impairment, the following expense will be recognized under the disability supports deduction:

• a navigation device for low vision

For an individual who is blind or profoundly deaf or has severe autism, severe diabetes, severe epilepsy, severe mental impairment or a severe and prolonged impairment that markedly restricts the use of the individual’s arms or legs, the following expenses will be recognized under the disability supports deduction:

• the cost of goods, services and expenses related to service animals, as defined for purposes of the medical expense tax credit

For more information on service animals, see the service animals section in RC4065 Medical Expenses.

For more information on the disability supports deduction see Line 21500 – Disability supports deduction - Canada.ca.

Check online at Canada.ca regularly for updated forms, policies, guidelines, questions and answers, and guidance.

In the meantime, please consult Finance Canada's Budget 2024 documents for details.