Disability Supports Deduction
The Disability Supports Deduction allows individuals who have an impairment in physical or mental functions to deduct certain expenses that enable them to earn business or employment income or to attend school.
In order for an expense to qualify, it must be specified in the Income Tax Act and a medical practitioner must either prescribe the expense or otherwise certify in writing that the expense is required.
Budget 2024 proposes to expand the list of expenses recognized under the Disability Supports Deduction, subject to the specified conditions:
Where an individual has a severe and prolonged impairment in physical functions:
the cost of an ergonomic work chair, including related amounts paid for an ergonomic assessment to a person engaged in the business of providing such services;
the cost of a bed positioning device, including related amounts paid for an ergonomic assessment to a person engaged in the business of providing such services; and
the cost of purchasing a mobile computer cart.
Where an individual has an impairment in physical or mental functions:
the cost of purchasing an alternative input device to allow the individual to use a computer; and
the cost of purchasing a digital pen device to allow the individual to use a computer.
Where an individual has a vision impairment, the cost of purchasing a navigation device for low vision.
Where an individual has an impairment in mental functions, the cost of purchasing memory or organizational aids.
Budget 2024 also proposes that expenses for service animals, as defined under the Medical Expense Tax Credit rules in the Income Tax Act, be recognized under the Disability Supports Deduction. Taxpayers would be able to choose to claim an expense under either the Medical Expense Tax Credit or the Disability Supports Deduction.