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
DTC Help by BJ Clancy
DTC Help by BJ Clancy is an independent Facebook resource focused on Canada's Disability Tax Credit (DTC). In addition to sharing information and answering questions about the DTC, BJ Clancy can help people understand and work through the DTC application forms and process. The page also provides a space for people to ask questions and discuss their experiences with the Disability Tax Credit. Independent resource. Not affiliated with the Canada Revenue Agency or the Government of Canada.
View details Financial AssistanceRDSP Connect
RDSP Connect is a private service that helps people understand Registered Disability Savings Plan (RDSP) eligibility and navigate the RDSP process. Services include a free consultation to review eligibility, help completing the documentation to open an RDSP, and ongoing support with planning contributions and investments with the goal of maximizing Canada Disability Savings Grants and Bonds. Each year, RDSP Connect reviews the client's Grant and Bond Entitlement Statement with them, and can point people to resources for Disability Tax Credit (DTC) questions. RDSP Connect is not a government service and is not affiliated with the Government of Canada or with Accessible Compass. This listing is for information only — it is not an endorsement, and Accessible Compass does not guarantee any outcome, including DTC or RDSP approval or any financial result.
View details Financial AssistanceSlinn Tax
Slinn Tax provides virtual tax services with a focus on Canadians who have been approved for the Disability Tax Credit (DTC). The service offers reviews of DTC-approved tax years to help identify potentially missed tax credits, deductions, benefits, adjustments, and eligible family transfers. Slinn Tax also provides personal income tax preparation and disability-related tax resources. Slinn Tax is an independent, third-party tax service — it is not a government program and is not an Accessible Compass service. Accessible Compass does not provide, endorse, or guarantee the professional services offered by this provider.
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.
