Disability-Related Federal Personal Income Tax Measures

Disability Tax Credit Supplement for Children

Families caring for children with severe and prolonged impairments may receive additional tax relief through a supplement to the DTC. This additional tax relief was introduced in the 2000 budget. For 2005, the supplement provides an additional federal tax reduction of up to $616, or 16 percent of $3,848. The $3,848 supplement amount is reduced dollar-for-dollar by the amount of child care expenses or attendant care expenses claimed for tax purposes over $2,254. Both this expense threshold and the supplement amount ($3,848) are fully indexed.

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