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There are tax deductions, exemptions and credits you may be eligible for. Some of these apply only to people with disabilities. Tax programs may change from year to year, so check for available options each time you file your income taxes.
All of these features reduce the amount of income tax you need to pay.
The amount of income tax you pay may be reduced through deductions and exemptions that you claim on your income tax return, such as:
Deductions reduce the amount of income that you have to pay taxes on.
Credits lower the actual amount of tax you pay.
Exemptions release you from a rule or obligation which applies to others.
The tax benefits and credits that may available change over time. For a listing of Federal tax benefits and credits for persons with disabilities, visit http://www.cra-arc.gc.ca/tx/ndvdls/sgmnts/dsblts/ddctns-eng.html
The following are some of the specific credits and benefits:
The Canada Revenue Agency (CRA) is the federal department responsible for taxes. CRA staff can give you more information about the tax deductions, exemptions and credits that you, or your family member, may claim.
Phone: toll free 1-800-959-8281 or visit: www.cra-arc.gc.ca/disability/
The Manitoba Primary Caregiver Tax Credit gives a provincial tax credit for the primary caregiver of a person with a disability or illness. Caregivers provide important support to people needing care. This tax credit helps cover the caregiver's expenses for time and money spent caring for people who need support.
Eligible expenses may include: bathing, shopping, doing laundry, going to medical appointments or attending recreational outings.
Only one caregiver in a person's life can claim the credit. The main caregiver may be a:
The primary caregiver must:
The person requiring care must:
* If you are enrolled in the Children’s disABILITY Services program or Community Living disABILITY Services program, please contact your family or community services worker about eligibility requirements.
The Registered Disability Savings Plan (RDSP) helps increase the long-term savings of a person with a disability. Money invested in the RDSP is tax-free until withdrawn. Contributions up to a specified maximum amount can be made by the beneficiary, family members and friends.
In addition, the federal government contributes matching grants and/or bonds to people with low incomes who are under the age of 50. Federal contributions help increase the RDSP savings over time.
The holder of the RDSP account can be the beneficiary, parent or legal representative of a person with a disability. The beneficiary must:
To qualify for the Disability Tax Credit, a qualified practitioner must certify that the person has a prolonged impairment by completing the Canada Revenue Agency Form T2201. For more information, please visit Revenue Canada's website at: www.cra-arc.gc.ca/tx/ndvdls/tpcs/rdsp-reei/menu-eng.html
Your bank or credit union will have more information on the RDSP. For an online list of banks or credit unions offering the RDSP, please click on "RDSP: Open, transfer or rollover" at: http://www.disabilitysavings.gc.ca.
The Tax Free Savings Accounts (TFSA) helps people save money that is tax-free. The TFSA offers flexibility because any money deposited or withdrawn from the account is generally not taxed.
The TFSA account holder must:
For more information on the TFSA, visit: www.cra-arc.gc.ca/tx/ndvdls/tpcs/tfsa-celi/menu-eng.html .
You can begin preparing for your child's future at any time.
A trust fund can include a number of assets including: cash, property, stocks, bonds or other types of investments.
Several key people should be involved when setting up a trust fund or an estate plan:
You may also want to consider some of the following resources:
Adults with a disability who need financial help may be eligible for the following programs:
Depending on how a disability was acquired, adults with a disability may also be eligible for financial assistance from the Workers Compensation Board, Manitoba Public Insurance or other insurance providers.
Employed adults who become disabled, or who have a decline in their abilities, may be eligible for monthly benefits. To be eligible they must:
Contact your local Service Canada office for information on how to complete the application for CPP disability benefits. For more information, visit: www.esdc.gc.ca/en/cpp/index.page.
Employment and Income Assistance (EIA) provides:
Financial help for basic needs such as:
Rent Assist is a financial benefit for people with a low-income, including those that receive EIA benefits.
EIA participants with shelter costs are eligible for financial support for these needs through Rent Assist which is automatically added to the monthly income assistance budgets.
Manitobans receiving EIA will receive Rent Assist if they have housing costs. The amount of the Rent Assist benefit for people receiving EIA will be based on things like:
Manitobans not receiving EIA are eligible for Rent Assist when they:
The amount paid by Rent Assist will depend on the number of people in the household and the net annual household income. The benefit is based on the amount needed to help a household afford a rental cost of up to 75 per cent of the median market rent.
Under EIA policy, a person with disabilities may continue to receive EIA benefits while participating in education or training opportunities, regardless of the duration of the training.
* Note: the maximum duration of a training or education plan for the spouse of a person with a disability is 4 years.
Additional supports may be provided by EIA to cover the following expenses when participating in an approved training or education activity:
All EIA recipients are eligible for the following work incentives:
EIA will also provide the following where essential, as confirmed by the employer:
As well, each employed person with a disability is eligible to receive a work clothing allowance of $23.90 per month if working 10 days or 80 hours or more each month. For persons working half-time or less, one-half of the current work clothing rate is to be granted.
For more information on how to apply for Employment and Income Assistance, contact your local EIA office:
Toll free: 1-877-812-0014
After-hours emergency help may be available if you have a crisis that cannot wait until regular business hours. To contact emergency support, call:
Toll free: 1-866-559-6778
EIA does not count some income as financial resources. Some examples are:
EIA does not count some assets as financial resources. Some examples are:
These are only examples. EIA staff can provide more information.