If you incurred expenses in the year to work, go to school, or do research and you have an impairment in physical or mental functions, you use this form to calculate your deduction. Form T929, Disability Supports Deduction, is the worksheet that turns those expenses into the figure that goes on the return.
What this form is
A calculation, not a certificate. The T929 lists the kinds of support expense the deduction covers and works them through to a total. It is the arithmetic between your receipts and your return.
The Canada Revenue Agency (CRA) publishes it as a fillable PDF, a standard print PDF, and a large print PDF, and alternate formats such as digital audio, electronic text, braille, and large print can be ordered.
Who fills it out
You do. Nobody signs this form on your behalf. But several of the expense types it lists have to be backed by something else — a prescription, or certification from a practitioner — and that backing is a separate document you obtain and keep.
What it supports
The disability supports deduction, on line 21500 of the return. The total the worksheet produces is what you enter; the worksheet itself stays with your records.
What to keep
Three things, together:
- the completed Form T929, Disability Supports Deduction, for the year
- the receipts for each expense it counts
- the prescriptions or practitioner certification that back the expense types that need them
A receipt on its own does not always carry the claim. Where an expense type has to be backed by a prescription or by practitioner certification, that document is the part that says so, and it belongs in the file beside the receipt.
Dossier keeps the receipts and the prescriptions with the year they belong to, so the worksheet has everything behind it when you file.
Official CRA sources
Source: Canada Revenue Agency (canada.ca). Not tax advice.