Today's caller..$1,125 tax refund. Is tax for disability ever complicated!

It's never just the DTC, it's the supplement for a child under 18 that must be clawed back by child care costs, it's the extra child care costs eligible because of the DTC, it's the DTC supplement to the fitness and now the arts credits for $500 if at least $100 is spent on that child. There's more, but you get the idea. And now, we have Bill C-462 which requires us to report if we charge someone for assisting them with claiming the DTC. Doesn't say anything about all these extra bits though. He already claimed the DTC, it's all the extra bits that weren't claimed.

Because he filed his personal returns manually for the past three years, he didn't add the bonus extra $500 children's fitness amount for a child with a disability who had a claim for at least $100 of fitness costs. He just claimed $500 per year for each child.

That equates to $75 per year for 2010, 2011 and $100 for 2012, BC added a children's fitness credit for 2012, so $500x 15% federal, plus 5% provincial for 2012, that's $100. More than enough to pay for using the online TurboTax program to file their returns next year.

Then, for last year, he forgot to claim the DTC supplementary amount for a child under 18, net of child care costs paid and claimed by his spouse. There is a significant refund for the DTC Supplement for a child under 18. $4402 x 20% is $875 for BC.

After we met online to review the changes he would have to make once he found all of his receipts for child care and children's fitness amounts for both children,  I had a moment of doubt, did they claim the infirm amount for the child with the disability, so I called back.