B. FINANCIAL RESOURCES

• Ontario Disability Support Program

Once your child reaches the age of 18, he or she may be eligible for the
Ontario Disability Support Program (ODSP). This program provides
income support and employment supports for people with disabilities and
is funded through the Ministry of Community and Social Services.

To assist with the transition to independence, a person can apply to the
ODSP up to six months prior to their 18th birthday. Applicants should
go to the local Ontario Works or ODSP office, and request an application
to determine financial eligibility. Applicants who are financially eligible are
given a Disability Determination Package. The package must be completed
by an approved health professional and submitted to the Disability
Adjudication Unit (DAU) at the Ministry of Community and Social Services.
Further information on the ODSP can be accessed at:
www.mcss.gov.on.ca

• Assistance for Children with Severe Disabilities

The Assistance for Children with Severe Disabilities (ACSD) program, formerly
known as the Handicapped Children's Benefit (HCB), provides help to
parents to assist with some of the extra costs of caring for a child who
has a disability. The purpose of the benefit is to help children who have
disabilities live as normal a life as possible at home and in the community.

To be eligible the child must be under 18 years of age and live at home
with a parent or a legal guardian. Also the income of a family will be
evaluated to determine qualification, the child must have a severe disability
that results in a functional loss and extraordinary costs must be present
which are incurred directly as a result of the disability. Financial assistance
ranges from $25 to $400 per month depending on the family's gross
annual income and the number of other children in the family, and the
expenses as a result of disability.

Applicants should contact their local ODSP office for information about the
application process.www.mcss.gov.on.ca

• Special Services at Home

The Special Services at Home (SSAH) program helps children with developmental
or physical disabilities and adults with a developmental disability
to live at home with their families by providing funding on a time-limited
basis to address individual needs. With this funding, families can purchase
supports and services which they could not normally provide themselves
and are not available elsewhere in the community.

Eligibility for SSAH funding includes individuals who are not living at home with
their families and are not residing in any ministry-funded residential accommodation.
This is meant to support children with a physical disability and/or a developmental
disability or adults with a develop mental disability. The SSAH program does not
provide supports for activities that are already provided by other service agencies.

Primary caregivers can use their SSAH fun ding to compensate some family members
to provide respite and/or personal development and growth. This helps families with
cultural and language differences and/or those living in rural or remote communities
who are not able to use their full allocation of SSAH funding because it is difficult to
find and retain support workers. Primary caregivers can n ow use their SSAH funding
to compensate other eligible family members over the age of 18 who provide services
for respite or personal development growth, with the exception of a child under the
age of 18 and a spouse of the individual who has a developmental disability, regardless
of residence.

Families may still apply for SSAH funding on behalf of their family members, regardless
of where that person resides. Applicants to the SSAH program may also app ly on their
own, or with the help from their case manager/coordinator or adult protective services
worker.

Who can apply

Adults and children with a developmental disability or children with a physical disability
(or their families) can apply for this money if they:

• live in Ontario
• need more supp ort than their family can provide
• are living at home with the family, or
• if not living at home with their family, are not being helped by other residential
  services funded by the ministry.

The family must present written documentation from a physician or psychologist that
confirms the person's developmental and/or physical disability.

How to apply

Everyone will need to submit an application form every year. But you will not need to
complete a full application form every year.

You'll need to complete a full Special Services at Home application form if:

• this is the first time you are applying
• your circumstances have changed since your last application
• you are asking for a different amount of money than you did in your last application, or
• three years have passed since you last applied.

If you are approved for funding, you may use a streamlined application to apply for the
program in the following two years.

Further information on the SSAH program can be accessed at:
http://www.children.gov.on.ca/htdocs/English/topics/specialneeds/specialservices/index.aspx

• Central West Region Passport Initiative

The Passport Initiative is funded by the Ministry of Community and
Social Services. It provides community participation supports for young
people who have a developmental disability. Passport is for individuals
who are no longer eligible for school supports and would benefit from
community participation supports or for those who have been waiting for
day support services and are not eligible for Ontario Disability Support
Program Employment Supports.

Applicants may be living at home with their families or in other living
arrangements including group homes, supported independent living or
with a Family Home provider. The supports that are eligible for Passport
funding include work or volunteer activities, activities that develop skills
in utilizing community infrastructure such as transportation services,
shopping and libraries, activities of daily living that enhance social skills,
independent living and personal management, and employment preparation
activities where the individual does not meet the criteria for funding
through the Ontario Disability Support Program Employment Supports.

The Passport Initiative provides individuals and families the option of
receiving their Passport Support directly and/or making their own
arrangements to purchase supports and services or choosing to access
services through ministry-funded agencies.

In order to apply for the Passport Initiative in Central West Region, or to
get more information, please contact your local coordinator:

General Information about the Passport Initiative is posted on the
Ministry of Community and Social Services website at:
http://www.mcss.gov.on.ca/. Click on Developmental Services and then
click on Programs for Young Adults Who Have Left School

Income Assistance

Canada Pension Plan Disability Benefits
http://www.servicecanada.gc.ca/eng/sc/cpp/disability/disabilitypension.shtml
Canada Pension Plan(CPP) Disability Benefits provide a monthly taxable
benefit to contributors who are disabled and to their dependent Children.

Federal Excise Gasoline Tax Refund Program
The Federal Excise Gasoline tax Refund Program refunds a portion of the
federal excise tax on gasoline bought for the use by eligible persons or
organizations.

Employment Insurance and GST/HST

Information obtained from Canadian Government web sites.

People with Disabilities can also receive:

Employment Insurance Regular Benefits
http://www.servicecanada.gc.ca/eng/sc/ei/benefits/regular.shtml Employment
Insurance (EI) provides Regular Benefits to individuals who lose their jobs through
no fault of their own (for example, due to shortage of work, seasonal or mass
lay-offs) and are available for and able to work, but can't find a job.

GST/HST Credit http://www.servicecanada.gc.ca/eng/goc/gst_credit.shtml the
GST/HST amounts paid in error ; when commercial goods and artistic works are
exported by a non-resident; for certain expenses incurred by Indian Bands and Band
empowered entities; and more. Credit program issues to Canadians with low and
modest incomes all or part of the GST/HST amounts paid in error; when commercial
goods and artistic works are exported by a non-resident; for certain expenses incurred
by Indian Band s and Band empowered entities ; and more.> they pay. It provides
information on application procedures, eligibility, payment of the GST/HST amounts
paid in error; when commercial goods and artistic works are exported by a non-resident;
for certain expenses incurred by Indian Bands and Band empowered entities; and more.
credit, and procedures to follow in case of over payment.

Employment Insurance Sickness Benef its Employment Insurance (EI) provides Sickness
Benefits to individuals who are unable to work because of sickness, injury or quarantine.

GST/HST General Rebates
http://www.servicecanada.gc.ca/eng/goc/gst_general.shtml
the GST/HST General Rebates program allows for GST/HST amounts paid in error; when
commercial goods and artistic works are exported by a non-resident; for certain expenses
incurred by Ind ian Bands and Band empowered entities; and more. rebates under various
situations: GST/HST amounts p aid in error; when commercial goods and artistic works are
exported by a non-resident; for certain expenses incurred by Indian Bands and Band
empowered entities; and more.

Tax Benefits, Credits, Deductions, & Rebate Information
The provincial and federal governments recognize that individuals with disabilities and their
families often incur extraord inary expenses. Thus, provision is made in some cases for allowing
certain designated expenses to be claimed on one’s income tax. the information below
describes some of the tax benefits, credits, deductions, and rebates people with disabilities
may be able to receive or claim. Information changes over time so consult the websites listed
below for further detail.

For information on Federal benefits review the Guide to government of Canada Services for
People with Disabilities available online at:
www.pwd-online.gc.ca/

Disability Supports Deduction: the Disability Supports Deduction allows you to deduct certain
expenses for supports that enable you to work or go to school. Such expenses include
sign-language interpretation, teletypewriters, certain assistive devices for computers, optical
scanners to read print and electronic speech synthesizers. You may be able to claim these
deductions if they meet certain conditions, and as long as you or anyone else has not claimed
them as medical expenses. And you do not have to be eligible for the Disability Tax Credit to claim
them, unless you are claiming part-time attendant care expenses. To claim the Disability Supports
Deduction, you have to complete Form T929.

Many go ods and services used by people with disabilities are exempt from the goods and Services tax
/harmonized sales taxes (GST/HST). Some examples are health and person al care services, programs
like "Meals on Wheels," guide and hearing-ear dogs, some recreational programs and camps, and
medical devices and supplies including wheelchairs, walkers, hearing aids, patient lifters and specially
designed clothing.

GST/HST information 1 800 9 59-5525

TTY: 1 8 00 665-0354

To order forms 1 800 959-22 21

TTY: 1 8 00 665-0354

www.cra.gc.ca/disability

To get forms yo u need, click on www.cra.gc.ca/forms

Disability Tax Credit The Disability Tax Credit (usually called the disability amount) reduces the income tax
that a person with a disability has to pay. If you don't need to use some or all of the tax credit because
you have little or no income, you may be able to transfer all or part of it to your spouse, common-law partner
or other supporting person.

To get the credit, you must complete a Disability Tax Credit Certificate (Form T2 201), have it signed by a
qualified medical doctor, optometrist, audiologist, occupational therapist, psychologist or speech language
pathologist, and return it to the Canada Revenue Agency.

If your children are under 18 and qualify for the Disability Tax Credit, they may be eligible for the Child
Disability Benefit. The benefit, of up to $166.66 a month, is tax -free. The Child Disability Benefit is a
supplement to the Canada Child Tax Benefit and Children's Special Allowances payments. It helps low- and
modest-income families who care for a child with a severe and prolonged mental or physical impairment. To
apply, families must obtain a signed Disability Tax Credit Certificate and the Canad a Child Tax Benefit
application form (RC66) for the child.

Canada Revenue Agency general enquiries: 1 800 959- 8281 TTY: 1 800 665-0354 Canada Child Tax Benefit
inquiries
1 800 387-1193
TTY: 1 800 665-0354
To order Forms T2201 and RC66
1 800 959-2221
TTY: 1 800 665-0354
www.cra.gc.ca/disability

GST/HST Credit You are eligible for this credit if, at the beginning of the month in which we make a payment,
you are resident in Canada for income tax purposes, and at least one of the following applies. You:

• are 19 years of age or older;
• have (or previously had) a spouse or common-law partner; or
• are (or previously were) a parent and live (or previously lived) with your child .
• If you will tu rn 19 before Apr il 1, 2010, yo u can apply for this cred it on your 2008 tax return.

To receive the GST/HST credit, you have to apply for it, even if you received it last year. To apply, you have to
file an income tax and benefit return for 2008, even if you have no income to report. On page 1 of yo ur return,
check the "Yes" box in the GST/HST credit application area and enter your marital status in the Identification area.
http://www.cra-arc.gc.ca/bnfts/gsthst/menu-eng.html

Canada Pension Plan disability benefits If you have a severe and prolonged disability that regularly stops you from
doing any type of work, and you contributed to the Canada Pension Plan (CPP), you may be eligible for monthly
disability benefits. Your children may also receive benefits if they are under 18, or between 18 and 25 and attending
school.

To receive these benefits, you must apply for them.
Call: 1 800 277-9914
TTY: 1 800 255-4786
http://www.servicecanada.gc.ca/en/sc/CPP/disability/disabilitypension.shtml
Visit: Your local Service Canada Centre

Registered Disability Savings Plan (RDSP) A registered disability savings plan (RDSP) is a savings plan that is intended to
help parents and others save for the long-term financial security of a person who is eligible for the Disability Tax Credit
(disability amount).

Contributions to an RDSP are not tax deductible and can be made until the end of the year in which the beneficiary turns
59 years of age. Contributions that are withdrawn are not to be included as in come for the beneficiary when paid out of
a RDSP. However, the Canada disability savings grant (CDSG), Canada disability savings bond (CDSB) and investment income
earned in the plan will be included in the beneficiary’s income for tax purposes when paid out of the RDSP.

What are Canada disability savings g rants (CDSGs)? A CDSG is an amount that the government of Canada contributes to an
RDSP. the government will pay matching grants of 300, 200, or 100 percent, depending on the beneficiary’s family income
and the amount contributed. An RDSP can receive a maximum of $3,500 in matching grants in one year, and up to $70,000
over the beneficiary’s lifetime. A grant can be paid into an RDSP on contributions made to the beneficiary’s RDSP until
December 31 of the year the beneficiary turns 49 years old. the amount of the CDSG is based on the beneficiary’s family income
as follows:

*The beneficiary family income thresholds are indexed each year to inf lation . The in come thresholds sho wn are for 2009

What are Canada Disability saving s bonds (CDSGs)? A CDSB is an amount paid by the government of Canada directly into an
RDSP. the government will pay income tested bond s of up to $1,000 a year to low-in come Canadians with disabilities, regardless
of the amou nt contributed. The lifetime bond limit is $ 20,000. A bond can be paid into an RDSP until the year in which the
beneficiary turns 49 years old .

The amount the CDSB is based on the beneficiary’s family income as follows:

*The beneficiary family income thresholds are indexed each year to inflation . The income thresholds shown are for 2009.

When are repayments of Canada disability savings grants and Canada disability sav ings bonds required? If any of the following
trigger events occur, all government grants and bonds paid into the plan during the preceding ten years before the event
must be repaid to the Government of Canada. These trigger events are:

• the RDSP is terminated (voluntary closure);
• the plan is de-registered;
• a payment is made from the plan ;
• the beneficiary ceases to be eligible for the disability amount; or
• the beneficiary dies.

For more information about the grant and bond, visit the Human Resources and Skills Development Canada website.

For more information visit the federal website at: http://www.cra-arc.gc.ca/tx/ndvdls/tpcs/rdsp-reei/menu-eng.html
Working Income Tax Benefit (WITB) the Working Income Tax Benefit (WITB) is a refundable tax credit intended to
provide tax relief for eligible working low-income individuals and families who are already in the workforce and to encourage
other Canadians to enter the workforce.

While clients can apply for the WITB through their Income Tax and Benefit Return, eligible individuals and families may also
qualify for a disability supplement and/or advance WITB payments. Clients must submit an application for advance WITB
payments via form RC 201, Working Income Tax Benefit Advance Payments Application.

Delivered by: Canada Revenue Agency (CRA)

Eligibility Criteria

For detailed information regarding eligibility for WITB, advance WITB payments, and/or the disability supplement, contact CRA:

• CRA’s WITB eligibility criteria
• 1-800-959-8281

Related Information – Disability Supplement

• If an individual is eligible for the WITB and the disability tax credit, they may also be eligible to claim an annual disability
  supplement.
• To be eligible for the disability supplement, an individual’s working income must be over determined amount and CRA
  must have an approved Form T2201-Disability Tax Credit Certificate on file. See CRA’s WITB Calculation and advance
  payments.

Application Forms

• The WITB advance payment application form is available through the CRA Website and telephone enquiries centre
  (see below), as well as at a Service Canada Centre Near You or through the 1-800-O-Canada telephone inquiry line.
• T2201-Disability Tax Credit Certificate form can be obtained through the CRA Website “Forms and Publications” section
  or by contacting the CRA via the dedicated telephone numbers.

Contact Information

• For additional information regarding the WITB and/or its annual disability supplement, contact Canada Revenue Agency
  (CRA).
• CRA Telephone Number: 1-800-959-8281

If you have medical expenses associated with a disability, you may be able to claim them to reduce your taxes. Or, a
supporting person such as your spouse, common-law partner or other family member may be able to claim them.

Some examples of allowable medical expenses are:

• payments for certain assistive devices;
• a portion of the cost of adapting a new van for wheelchair use;
• costs of an attendant who cares for you, or costs of care in an institution ;
• certain expenses related to helper animals, such as guide dogs;
• a portion of fees paid to a group home for a dependant with a disability;
• certain building and renovating costs so that you have better access and mobility in your home.

You may be eligible for the Federal Excise Gasoline Tax Refund Program if you are: An individual who has a permanent mobility impairment and cannot safely use public transportation, as certified by a qualified medical practitioner. How The Program Works The program allows you to claim a refund of part of the excise tax on gasoline at the rate of $0.015 per litre or $0.0015 per kilometre. To qualify for a refund, the gasoline you bu y must be for your use and not for resale. Diesel fuel, heating fuel, prop ane, and aviation fuel does not qualify for an excise tax refund. Also, gasoline you buy for personal use does not qualify for a refund unless you are an individual with a mobility impairment. How To Claim A Refund To claim your refund, complete the attached refund application form. Keep one copy for your records and send one to Federal Excise Gasoline Tax Refund, Summerside Tax Centre, Suite 101, 275 Pope Road, Summerside PE C1N 6E7. Please allow up to 60 days to process your refund. When To Claim A Refund If your claim is less th an $200, you can submit it in each six-month period ending June 30 or December 31. Make your claim no later than one month after the end of the six-month period. For example, if you are claiming a refund of $150 for the period from January 1 to June 30, submit your claim by July 31. If your claim is for $200 or more, you can submit it any time during the year. However, you can only file one claim in any given month. If your refund is for gasoline that you use in different types of vehicles and equipment, you should combine these amounts into one claim. Time Limit You have up to two years from the date you purchased the gasoline to claim a refund. For example, if you purchased gasoline on May 31, 1997, submit your application to us before June 1999.

Registered Education Plans

A Registered Education Savings Plan (RESP) is a special savings plan that can help you, your family, or your friends
save for education after high school. RESPs are registered by the Government of Canada to allow savings for
education to grow tax-free until the person named in the RESP enrols in education after high school.

The Government of Canada has special grant programs to help you save by increasing the amount you put aside
for a child’s education with:

CESP-Canada Education Savings Program the Government of Canada offers two incentives to encourage parents,
family, and friends to save for a child’s post-secondary education.

CESG-Canada Education Savings Grant By applying for the CESG, up to $ 7,200 can be directly deposited by the
Federal Government into your RESP. The Canada Education Savings Grant section offers information about eligibility
requirements for the grant as well as how to use it when the beneficiary enrols at a post-secondary institution.

CLB - Canada Learning Bond CLB is available to children born after December 31st, 2003 if an RESP has been opened
on their behalf. Browse the Canada Learning Bond section to find out who is eligible, how to apply, and how much
the Government of Canada will contribute to yo ur RESP.

For more information: http://www.hrsdc.gc.ca/eng/learning/education_savings/index.shtml