When a person becomes disabled and can no longer perform the duties that are required for the job, the person’s benefits may also be lost.
• If a person has disability through work then the person may qualify for short term disability or EI Benefits, and long Term Disability.
EI can be applied for on the following website Employment Insurance
The Government of Canada offers a variety of services and financial benefits to assist people with disabilities and their families.
are available to a person who has made enough contributions to the Canada Pension Plan, and whose disability prevents them from working at any job on a regular basis. The disability must be long lasting or likely to result in death.
If a person receives Canada Pension Plan Disability Benefits, there may also be benefits for the person’s children. Children between 18 and 25 must be attending school full time at a recognized institution. Children under 18 do not have to be in school to be eligible.
To apply for a children's benefit
1) Complete an application form;
2) Provide proof of date of birth; and
3) Submit a form called "Declaration of Attendance at School or University".
Application kits for CPP children's benefits are available online or by contacting Service Canada and an application kit will be sent in the mail.
For children between 18 and 25
- The forms must be completed when CPP Disability was first applied for.
- At the beginning of every new school year
- When returning to school after having left for a time
A form may have to be completed at the beginning of each semester if your child is on a semester system or the attendance starts in the middle of the traditional school year.
The CPP disability benefits can be applied for on the following website CPP Disability index page
Assured Income for the Severely Handicapped. The AISH program provides financial and health-related assistance to eligible adults with a disability. The disability must be permanent and substantially limit the person’s ability to earn a living. A person on AISH may also be eligible to receive supplemental assistance (a child benefit and personal benefits) through the AISH program. AISH can be applied for on the following website www.humanservices.alberta.ca
Compassionate care benefits are Employment Insurance (EI) benefits. It is paid to a person who has to be away from work temporarily to provide care or support to a family member who is gravely ill with a significant risk of death. A person must apply for eligibility for the compassionate allowance. A maximum of 26 weeks of compassionate care benefits may be paid to an eligible person.
To be eligible for the benefits, a person must show that:
1) Regular weekly earnings from work have decreased by more than 40%; and
2) The person has accumulated 600 insured hours in the last 52 weeks. This period is called the qualifying period.
A person can receive compassionate allowance up to a maximum of 26 weeks within the 52-week period that starts with the earlier of:
1) The week the doctor signs the medical certificate, or
2) The week the doctor examines the gravely ill family member at risk of dying,
3) The week the family member became gravely ill and at risk of dying, if the doctor can determine that date, for example, the date of the test results.
The benefits end when:
1) 26 weeks compassionate allowance have been paid, or
2) The gravely ill family member dies or no longer requires care or support, benefits are paid to the end of the week, or
3) The 52-week period has expired, or
4) The person has collected the maximum entitlement on the claim by combining other types of benefits on the same claim.
A person can share the 26 weeks of compassionate allowance with other members of the family who must also apply and qualify for these benefits. Compassionate Allowance can be applied for on the following website Compassionate Allowances
CDTC is a non-refundable tax credit that helps a person, reduce the amount of income tax they may have to pay. The purpose is to allow some relief for disability costs, since these are unavoidable additional expenses that other taxpayers don’t have to face. A person must apply to Service Canada for eligibility prior to filing taxes. Once approved, a person may claim the disability amount as a tax deduction when filling Income Tax.
Form T2201, Disability Tax Credit Certificate has two parts: Part A and Part B. Part A has to be completed by the person with the disability (or a legal representative), and Part B has to be completed by the medical practitioner. Both parts of the form must be completed. The disability Tax Credit Certification can be found on the following website. www.cra-arc.gc.ca
The certificate of approval is important to keep for reference as there may be terms associated with the CDTC and consideration for other tax benefit.
The disability amount can be claimed on income tax and benefit return once the person with the disability is eligible for the DTC.
1) To claim the disability amount for yourself, see line 316.
2) To claim the disability amount for the dependent person, see line 318.
3) To claim the disability amount for your spouse or common-law partner, see line 326.
Being eligible for the CDTC can open the door to other federal, provincial, or territorial programs such as the registered disability savings plan, the working income tax benefit, and the child disability benefit.
CDTC can be applied for on the following website www.cra-arc.gc.ca - CDTC
(RDSP) is a savings plan that is intended to help parents and others 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. Contributions that are withdrawn are not included in income for the beneficiary when they are paid out of an RDSP. However, the Canada disability savings grant (grant), the Canada disability savings bond (bond), investment income earned in the plan, and rollover amounts are included in the beneficiary's income for tax purposes when they are paid out of the RDSP.
RDSP issuers have to deduct income tax from the taxable RDSP payments.
RDSP can be applied for on the following website www.cra-arc.gc.ca - RDSP
(WITB) is a refundable tax credit intended to provide tax relief for an eligible working low-income person and families who are already in the workforce and to encourage other Canadians to enter the workforce.
A person can claim the WITB on line 453 of the 2015 income tax and benefit return. However, an eligible person and families may be able to apply for the 2016 advance payments.
A person can claim the WITB on line 453 of the income tax and benefit return if your working income is over $3,000, and all the eligibility criteria is met.
Eligibility for WITB:
1) The person is 19 years of age or older on December 31st; and
2) The person is a resident of Canada for income tax purposes throughout the year.
1) If the person is under 19 years of age, the person may still be eligible for the WITB
2) If they have a spouse or common-law partner or an eligible dependent on December 31st
A person does not qualify if:
1) A person does not have an eligible dependent and is enrolled as a full-time student at a designated educational institution for more than 13 weeks in the year;
2) A person is confined to a prison or similar institution for a period of 90 days or more in the year.
3) A person does not have to pay tax in Canada because you are an officer or servant of another country, such as a diplomat, or a family member or employee of such person.
The Working Income Tax Benefit can be found on the following page Working Income Tax Benefit
If a person is eligible for the WITB and the disability amount, the person may also be eligible to claim an annual disability supplement.
To be eligible for the disability supplement, the working person’s income must be over $1,150 and the Canada Revenue Agency (CRA) must have an approved Form T2201, Disability Tax Credit Certificate on file. If the person has not already sent the CRA a completed Form T2201, it must be sent in to receive the disability supplement.
The CRA will determine the amount of WITB to pay based on the eligible person’s province or territory of residence at the end of the year.
For WITB purposes, eligible dependents can be registered by completing Form RC66, Canada Child Benefits Application. However, if your dependents are already registered for the goods and services tax/harmonized sales tax (GST/HST) credit, the CRA will automatically take them into consideration when calculating the WITB amount.
If, at any time in 2015, a person (either alone or with another person) maintained a dwelling where that person and one or more of their dependants lived, the person may be able to claim a maximum amount of $4,608 on their income tax ($6,701 if eligible for the family caregiver amount) for each dependant.
Each dependant must have met all of the following criteria:
1) The person was 18 years of age or older
2) The person had a net income in 2015 (line 236 on their return, or it would have been if the person had filed a return) of less than $20,343 ($22,436 if the person was eligible for the family caregiver amount.
3) The person is dependent due to a physical or mental impairment or, if the person is your or your spouse's or common-law partner's parent or grandparent, was born in 1950 or earlier.
How to calculate the caregiver amount
Complete the appropriate part of Schedule 5, Amounts for Spouse or Common-Law Partner and Dependants, to calculate the claim and give certain details about each dependant. Attach a copy of this schedule to your paper return.
A person may also be eligible to claim the family caregiver amount.
A person can claim the caregiver amount for more than one eligible dependant.
Enter, on line 315 of Schedule 1, Federal Tax, the total amount claimed for all dependants. Claims made by more than one person – If two people support the same person who is dependant, the claim for the dependant person can be split. However, the total of both people's claim cannot exceed the maximum amount allowed for the person who is dependant. If anyone claims this amount for a dependant, no amount can be claimed on line 306 for the dependant person. If anyone other than you claims an amount on line 305 for a dependant person, you cannot claim an amount on line 315 for the dependant person. If a claim was not made in a previous year, but could have, it can still be adjusted.
The Caregiver amount can be applied for on the following website. Caregiver Amount
If a person has a dependant with physical or mental impairments, the person may be eligible to claim an amount on line 367 or an additional $2,093 for one or more of the following amounts (Schedule 1, Federal Tax):
• Spouse or common-law partner amount (line 303);
• Amount for an eligible dependant (line 305); and
• Caregiver amount (line 315).
The maximum amount for dependants age 18 or older (line 306). includes the additional $2,093 for the FCA.
• A person 18 years of age or older and dependent because of an impairment in physical or mental functions; or
• A child under 18 years of age with physical or mental an impairments The impairment must be prolonged and indefinite and the child must be dependent on you for assistance in attending to personal needs and care when compared to children of the same age.
• The CRA may ask for a signed statement from a medical practitioner showing when the impairment began and what the duration of the impairment is expected to be. For children under 18 years of age, the statement should also show that the child, because of physical or mental impairments, is and will continue to be dependent on others for an indefinite duration. This dependence means the person needs more assistance for personal needs and care compared to children of the same age. A person does not need a signed statement from a medical practitioner if the CRA already has an approved Form T2201, Disability Tax Credit Certificate, for the specified period.
The FCA may be claimed for more than one person who qualifies as an eligible dependant.
If a person can make a claim for the same child for the amount for an eligible dependant (line 305). and the family caregiver amount for children under 18 years of age (line 367), only the FCA can be claimed on line 367 for this child.
For each type of disability benefit, the medical and functional requirements for eligibility are similar. Decisions about a person’s eligibility are made by administration in either the Disability Company or Service Canada. Many sources of information are gathered to make the decision of eligibility, including information from the person, the person’s family, the person’s doctor, and hospitals and other institutions that have provided care for the person. Each organization has their own specific forms to be completed by the person’s Doctor. Documentation can help you record changes in the person’s functioning and ability to work.
The Personal Profile is not a Disability or CPP Disability form, but the completion of it will be useful when talking with health care professionals and Administration staff who are involved in making decisions about the person’s eligibility for disability payments.
Service Canada can be contacted by going to their office or by using their website. Their website will list locations of the offices. Application forms for EI, Canada Pension Disability Benefits, or The Canadian Disability Tax Credit can also be found on their website. Prior to applying for any of Service Canada’s benefits a person must apply for a PAC (Personal Access Code). This takes about 2 weeks if applied for on line or a person can get one immediately by going to one of the offices. At Service Canada’s office there are computers and staff to assist a person through the process. Once the paper work is completed the Physician must complete the medical portion.
If a person’s application for disability payments is denied, the person has a right to appeal that decision. Because of the way Dementia diseases and other diseases progress, the frequent uncertainty about the date of onset, and other characteristics of these conditions, it may be difficult to determine whether the person is eligible, and disability applications may be wrongly denied. It is advisable to appeal such decisions.
Prepared by: Jody McCoppen - October 2016