If you have a disability, you can, under certain conditions, deduct the expenses you paid in 2025 for goods and services that allowed you to do one of the following:

• 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.

Full details on the eligibility requirements are provided in 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.