When you hire persons with disabilities (PWD), you help create an inclusive workplace that benefits everyone. There are working-aged people who are ready and eager to work, and there are a number of tax measures from the Canada Revenue Agency (CRA) available to support both your organization and your current and future employees who may have disabilities. In fact, recent studies indicate that the economic benefit of hiring a PWD outweigh the costs.
Accommodations to support PWD and their employers
Did you know that you can deduct expenses for eligible disability-related modifications made to a building (in the year you paid them), instead of adding them to the capital cost of the building? For example, eligible disability-related modifications include changes you make to accommodate wheelchairs, such as installing hand-activated power door openers, interior and exterior ramps, or modifications to a bathroom, elevator, or doorway.
Other accommodations may include noise-cancelling headphones or an ergonomic assessment. Accommodations are not just physical and do not necessarily incur a cost. For those that do, most are a one-time, often deductible, expense.
As an employer, you may also be able to deduct expenses paid to install or get some disability-related devices and equipment:
- elevator car-position indicators (such as braille panels and audio indicators)
- visual fire-alarm indicators
- listening or telephone devices for people who have a hearing impairment
- disability?specific computer software and hardware attachments
Taxable disability-related employment benefits
If you provide disability-related benefits to an employee, they may be taxable. Learn more about different situations that determine eligibility and how to report the benefit on a tax slip: Disability-related employment benefits. These represent just a few of the ways that the CRA is here to help employers and their employees create a safe, inclusive and fair place of work.
For more information:
- Benefits and credits available for persons with disabilities and their caregivers
- Disability-related modifications
- Disability-related employment benefits
- Disability tax credit (DTC)
- Applying for the disability tax credit
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