Disability Supports Deduction
DSD
The Disability Supports Deduction (Line 21500) is a federal tax deduction for individuals with impairments who pay for specific expenses to work, attend school, or conduct research. Unlike a tax credit, this deduction reduces your net income directly, potentially lowering the tax bracket you fall into.
Useful Tips for Applying
• You can claim these expenses here even if you do not qualify for the Disability Tax Credit • You can split expenses between the DSD and the Medical Expense Tax Credit (METC) as long as you don't claim the same dollar twice • The deduction is limited to your earned income (employment, self-employment, or research grants)
Who May Qualify
You may qualify if: • You have a physical or mental impairment • You paid for disability supports (e.g., sign language interpretation, note-taking, attendant care) • You needed these supports to earn employment income, go to school, or carry out research • You were not reimbursed for these expenses by insurance or other programs
Required Documents
• Completed Form T929 (Disability Supports Deduction) • Receipts for all eligible devices or services • Medical certificate or a T2201 stating that the supports were required for your daily activities
How to Apply
1. Gather all receipts for disability-related supports purchased during the tax year 2. Complete Form T929 to calculate your net disability supports expenses 3. Enter the final amount from line 12 of Form T929 on line 21500 of your tax return 4. Keep Form T929 and all receipts in your records; do not send them with your return unless requested
Common Mistakes to Avoid
• Claiming the same expense on both the DSD and the Medical Expense Tax Credit • Not claiming eligible software or specialized devices like digital pens or speech synthesizers • Forgetting to include attendant care costs as part of the deduction when required for work
Preparing an application?
The Application Helper walks you through each question on this benefit's form in plain language.
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Resources in this area
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View detailsAccessible Compass is an independent guide — we are not a government agency and do not process applications or approve benefits. We provide general information only, not legal, medical, or financial advice. Program rules may change. Always confirm with official government sources.
