Canada Revenue Agency (CRA)

CRA has an excellent EXCELLENT brochure called Services for People with Disabilities. This 47-page brochure is a guide to all of the Government of Canada services available to people with disabilities. To obtain this free guide call 1-800-622-6232 or visit www.servicecanada.gc.ca To view the brochure online, visit www.faslink.org/Disability_Guide_ENG.pdf. Other relevant telephone numbers are:

Canada Revenue Agency general inquiries:

• 1 800 959-8281 TTY: 1 800 665-0354

Canada Child Tax Benefit enquiries

• 1 800 387-1193 TTY: 1 800 665-0354

To order Forms T2201 and RC66

• 1 800 959-2221 TTY: 1 800 665-0354
• www.cra.gc.ca/disability

To get the forms you need, click on https://www.canada.ca/en/revenue-agency/services/forms-publications/publications/rc4064/disability-related-information-2016.html

Only the five main CRA tax credit and deduction programs are listed in this section. To obtain information about other programs please consult the above-mentioned brochure.

1. Child Disability Benefit

The Child Disability Benefit (CDB) is a tax-free benefit for families who care for a special needs child under the age of 18. He/she is eligible for the disability tax credit when a health care professional certifies, on Form T2201, Disability Tax Credit Certificate, that the child has a severe and prolonged impairment in physical or mental functions, and the CRA approves the form. To obtain the form, visit https://www.canada.ca/en/revenue-agency/services/child-family-benefits/child-disability-benefit.html

2. Disability Supports Deduction

Individuals with a physical or mental impairment and have paid for certain medical expenses can, under certain conditions, claim the Disability Supports Deduction.

Footnote 1

Job coaching services (other than job placement or career counselling services) for a person with a severe and prolonged impairment in physical or mental functions and paid to someone in the business of providing these services.

3. Disability Tax Credit

The disability tax credit (DTC) is a non-refundable tax credit that helps disabled individuals or their supporting persons reduce their income tax. An individual may claim the disability amount once they are eligible for the DTC. This amount includes a supplement for individuals under 18 years of age at the end of the year. The DTC is a prerequisite to the Registered Disability Savings Plan.

4. Medical Expenses

Regarding all medical expenses, you can only claim the part of the expense that you or someone else have not been and will not be reimbursed for. However, the expense can be claimed if the reimbursement is included in your or someone else's income (such as a benefit shown on aT4, Statement of Remuneration Paid) and the reimbursement was not deducted anywhere else on the income tax and benefit return. For a list of common medical expenses, please visit

https://www.canada.ca/en/revenue-agency/services/forms-publications/publications/rc4065/medical-expenses-2016.html

5. Registered Disability Savings Plan

A registered disability savings plan (RDSP) is a savings plan that is intended to help parents and other supporting persons save for the long term financial security of a person who is eligible for the disability tax credit (DTC). Contributions to an RDSP are not tax-deductible and can be made until the end of the year in which the beneficiary turns 59.

Revenue Quebec (RQ) has a guide called Tax Benefits and Persons with Disabilities. This 32-page document is a guide to all of the Government of Quebec services for people with disabilities. To view it online visit https://www.revenuquebec.ca/en/online-services/forms-and-publications/current-details/in-132-v/

https://www.canada.ca/en/revenue-agency/services/tax/individuals/topics/registered-disability-savings-plan-rdsp.html

RETRAITE QUÉBEC

Retraite Québec has a brochure called If your child is handicapped or has a serious illness. To obtain this 12-page brochure, call 514-864-3873 or visit www.retraitequebec.gouv.qc.ca

There are two supplements that provide financial assistance for families with a special needs child.

The purpose of the Supplement for Handicapped Children is to help families with the care and education of handicapped children. This supplement can be paid for your child if he or she has a physical or mental disability that substantially limits life habits.

The purpose of the Supplement for Handicapped Children with Exceptional Care Needs is to help those parents who provide special care or ensure a constant presence for a child who has a serious illness or severe disability.

The two Supplement application forms are available at any Services Québec Office, or visit https://www.rrq.gouv.qc.ca/en/programmes/soutien_enfants/supplement/Pages/supplement.aspx

Regarding the Supplement for Handicapped Children with Exceptional Care Needs; the disabled child must meet one of the following criteria for eligibility:

1. Must have a physical disability, or severe intellectual impairment, or autism spectrum disorder and a severe behavioural disorder.
2. Requires complex medical care at home and that as parents have been trained at a specialized centre/place.

Office Des Personnes Handıcapées Du Québec (OPHQ)

OPHQ has a brochure called Family Support Guide. This 48-page guide is in two parts and is available to assist the parents of a child or an adult with a disability to determine their service needs and also to identify the resources in response to these needs. The OPHQ can also help you take steps to have a service program prepared.

Part 1 is for parents to use to prepare for meetings with the staff of the CISSS (CLSC) or CIUSSS of their region.

Part Two (in French only) is called Resources. It provides the name and contact information of the resources, by region and service type, that offer services to people with disabilities. It also provides a brief description of the services as well supplementary information such as the name of the organizations from which you can obtain support or additional information.

Website: https://www.ophq.gouv.qc.ca/publications/publications-in-english.html#c23553

Disability Financial Assistance Corporation

DFAC is a Quebec based company serving all Canadians in the areas of tax law and benefits for the special needs population. With fifteen years of experience working with individuals with disabilities and in disability advocacy.

Address: Isaac Hoch 1002 Sherbrooke West, Suite 1900 Montréal, Quebec H3A 3L6
Tel: 1 855-382-3322
Email: isaac@dfac.caa
Website: https://dfac.ca

Harold Akerman, Accountant

Harold Akerman is a practising public accountant with over 25 years of experience. He presents on subjects related to personal tax and disability-related topics. He presents on subjects related to personal tax and disability-related topics.

Address: 101 Silverbirch Dollard Des Ormeaux, Quebec, H9A 2L4
Tel: 514-979-8752
Email: haroldcpaca@gmail.com

Manulife Securities

Nathan Leibowitz hosts workshops and seminars, addressing the financial and legal considerations for disabled individuals. Consults with special needs families regarding their finances.

Address: Nathan Leibowitz (Senior Investment Advisor) 9800 Cavendish Blvd Suite 200 | Saint-Laurent, Québec H4M 2V9
Tel: 514-798-0470
Email: nathan.leibowitz@manulifesecurities.ca
Website: www.manulifesecurities.ca

Child Assistance Measure

Families with dependent children under 18 may be eligible for the child assistance payment, the amount of which varies depending on the family’s income and circumstances. Contact the Régie des rentes du Québec toll-free 1 800 667-9625 or visit www.rrq.gouv.qc.ca.

Companion Leisure Card (CAL)

The card grants free admission to the accompanying person of a disabled person and is recognized by leisure, cultural and tourist organizations. The card is free and is issued by the Association Québécoise pour le Loisir des Personnes Handicapées (AQLPH). To obtain the card, visit https://www.carteloisir.ca/en/request-your-cal/application-form-page/  and fill out the application form page.

Employment-Assistance Program

Once your child turns 18, you are no longer entitled to the family allowance. However, he or she may be eligible for benefits under the Employment-Assistance Program. Contact your local employment centre (CLE) for more information or visit www.mtess.gouv.qc.ca/

Equipment and Supplies

You may be entitled to a subsidy for special equipment and medical supplies (to cover, for example, the cost of diapers for children over three years of age). You must apply for this subsidy to your CSSS (CLSC) or to your local employment center if you or your child receive benefits under the Social Assistance and Social Solidarity Programs.

SPECIALIZED DENTAL SERVICES

If your child cannot be treated by your regular dentist, accessible, specialized dental care is available from:

Centre de réadaptation Marie-Enfant

The dental team at the Centre de réadaptation Marie Enfant is working in close consultation with the Dentistry Department of the CHU Sainte-Justine.

Tel: 514-374-1710

Hôpital Sainte-Justine

Tel: 514-345-4931

McGill University

To make an appointment for the summer, you must call in the spring.

Tel: 514-398-5017

Home Support Program

You may obtain home support services or a home support subsidy if your child requires physical assistance (for example, bathing a child who has become too heavy to lift). Contact your local CSSS (CLSC).

Residential Adaptation Assistance Program

You may be entitled to a subsidy to adapt your home (house or apartment) in order to make it barrierfree for your disabled child or adult. You may require a wheelchair ramp, wider doors, or an adapted bathroom. For more information on this program and the forms to fill out, contact your municipality or your local CSSS (CLSC) You may also obtain information from the Société d’habitation du Québec toll free 1 (800) 463-4315 or visit: www.habitation.gouv.qc.ca.