7. Disability Supports Deduction (Line 250)
If you have a disability, you can, under certain conditions, deduct the disability supports expenses you paid in 2021 in the following cases:
- The goods and services you acquired allowed you to carry out employment duties, actively carry on a business, do research for which you received a grant, take a course offered by a designated educational institution or attend a secondary school.
- In 2021, you received:
- Employment Insurance benefits (including benefits related to a birth or adoption);
- Québec parental insurance plan benefits; or
- COVID-19 benefits.
Full details on the eligibility requirements are provided on form TP-358.0.1-V, Disability Supports Deduction, which you must complete to calculate the amount of the deduction. Enclose the form with your return.
Under certain conditions, you may also be entitled to the refundable tax credit for medical expenses. For more information, see point 1 in the instructions for line 462.