If you are approved for the disability tax credit (DTC), you may be able to claim the disability amount on line 31600 of your return. It is the disability amount for self — the version you claim for yourself, rather than one transferred from somebody else.
Nothing you bought supports this claim. What supports it is the Canada Revenue Agency's (CRA) approval of Form T2201, Disability Tax Credit Certificate.
Where the claim comes from
Approval for the DTC is the prerequisite. Once the CRA has approved your Form T2201, you claim the disability amount in Step 5 of your T1 return, on line 31600. The CRA's page for this line sets out no receipt requirements, because there are none.
The supplement for people under 18
If you were under 18 years of age at the end of the year and you qualify for the disability amount, you may claim an additional supplement.
That supplement may be reduced if one of the following applies for the same year:
- someone claimed child care expenses or attendant care expenses for you on their tax return
- you claimed attendant care expenses on your own tax return
The reduction is arithmetic, not paperwork: you fill out the chart for line 31600 on the Federal Worksheet in your income tax package to calculate your claim.
If someone paid for attendant care
If you or anyone else paid for attendant care, or for care in a facility, special rules may apply. The CRA's page on attendant care and care in a facility sets out those rules.
What to keep
Keep the CRA's approval of your Form T2201, Disability Tax Credit Certificate, with your records. That certificate is the document behind this claim.
There is no receipt to scan for line 31600 itself, so a purchase receipt never belongs here. Dossier files the certificate against the year and flags it as supporting evidence rather than an amount.
Official CRA sources
Source: Canada Revenue Agency (canada.ca). Not tax advice.