{"id":900382,"date":"2026-02-14T18:20:03","date_gmt":"2026-02-14T18:20:03","guid":{"rendered":"https:\/\/truenorthtaxes.ca\/?p=900382&amp;lang=zh"},"modified":"2026-02-14T18:20:03","modified_gmt":"2026-02-14T18:20:03","slug":"disability-tax-credit-for-diabetics","status":"publish","type":"post","link":"https:\/\/truenorthtaxes.ca\/zh\/disability-tax-credit-for-diabetics\/","title":{"rendered":"\u7cd6\u5c3f\u75c5\u60a3\u8005\u6b8b\u75be\u7a0e\u6536\u62b5\u514d:\u5b8c\u6574\u6307\u5357"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">\u60a3\u6709\u7cd6\u5c3f\u75c5\u4f1a\u5728\u8eab\u4f53\u548c\u7ecf\u6d4e\u4e0a\u5e26\u6765\u8bf8\u591a\u6311\u6218\u3002\u8fd9\u79cd\u6162\u6027\u75c5\u7684\u957f\u671f\u7ba1\u7406\u5f80\u5f80\u9700\u8981\u5728\u836f\u7269\u3001\u8017\u6750\u548c\u4e13\u4e1a\u62a4\u7406\u65b9\u9762\u652f\u51fa\u5927\u91cf\u8d39\u7528\u3002\u52a0\u62ff\u5927\u653f\u5e9c\u8ba4\u8bc6\u5230\u8fd9\u4e9b\u8d1f\u62c5,\u901a\u8fc7\u5404\u79cd\u7a0e\u6536\u62b5\u514d\u4e3a\u7b26\u5408\u6761\u4ef6\u7684\u4e2a\u4eba\u63d0\u4f9b\u652f\u6301,\u4ee5\u51cf\u8f7b\u90e8\u5206\u7ecf\u6d4e\u538b\u529b\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u9762\u5411\u7cd6\u5c3f\u75c5\u60a3\u8005\u7684<strong>\u6b8b\u75be\u7a0e\u6536\u62b5\u514d(Disability Tax Credit,DTC)<\/strong>\u662f\u4e00\u9879\u4e0d\u53ef\u9000\u8fd8\u7a0e\u6536\u62b5\u514d,\u4e13\u95e8\u5e2e\u52a9\u7cd6\u5c3f\u75c5\u60a3\u8005\u672c\u4eba\u6216\u5176\u6276\u517b\u4eba\u51cf\u5c11\u5e94\u7f34\u7eb3\u7684\u6240\u5f97\u7a0e\u989d\u3002\u8be5\u62b5\u514d\u627f\u8ba4\u4e86\u7ba1\u7406\u7cd6\u5c3f\u75c5(\u5c24\u5176\u662f\u9700\u8981\u80f0\u5c9b\u7d20\u6cbb\u7597\u8005)\u6240\u5e26\u6765\u7684\u9ad8\u6602\u6210\u672c\u548c\u65f6\u95f4\u6295\u5165\u3002\u672c\u6587\u5c06\u5168\u9762\u4ecb\u7ecdDTC\u53ca\u5176\u8d44\u683c\u8981\u6c42\u3001\u7533\u8bf7\u6d41\u7a0b\u548c\u76f8\u5173\u9879\u76ee,\u5e2e\u52a9\u60a8\u4e86\u89e3\u6240\u6709\u76f8\u5173\u4fe1\u606f\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u4e86\u89e3\u6b8b\u75be\u7a0e\u6536\u62b5\u514d(DTC)<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u6b8b\u75be\u7a0e\u6536\u62b5\u514d(DTC)\u662f\u52a0\u62ff\u5927\u6b8b\u75be\u4eba\u58eb(\u5305\u62ec\u7cd6\u5c3f\u75c5\u60a3\u8005)\u7684\u91cd\u8981\u7ecf\u6d4e\u8d44\u6e90\u3002\u5b83\u662f\u4e00\u9879\u4e0d\u53ef\u9000\u8fd8\u7a0e\u6536\u62b5\u514d,\u610f\u5473\u7740\u5b83\u4f1a\u76f4\u63a5\u51cf\u5c11\u60a8\u5e94\u7f34\u7eb3\u7684\u6240\u5f97\u7a0e\u989d\u3002\u5b83\u4e0d\u4f1a\u76f4\u63a5\u5411\u60a8\u53d1\u653e\u6b3e\u9879,\u800c\u662f\u964d\u4f4e\u60a8\u7684\u7a0e\u52a1\u8d1f\u62c5,\u5982\u679c\u60a8\u7684\u5e94\u7eb3\u7a0e\u989d\u56e0\u6b64\u964d\u81f3\u96f6\u4ee5\u4e0b,\u5219\u53ef\u80fd\u5e26\u6765\u9000\u7a0e\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">DTC\u65e8\u5728\u62b5\u6d88\u56e0\u6b8b\u75be\u800c\u4ea7\u751f\u7684\u90e8\u5206\u4e0d\u53ef\u907f\u514d\u7684\u989d\u5916\u652f\u51fa\u3002\u8fd9\u4e9b\u8d39\u7528\u8303\u56f4\u5e7f\u6cdb,\u4ece\u4e13\u4e1a\u533b\u7597\u8bbe\u5907\u3001\u836f\u7269\u5230\u6cbb\u7597\u548c\u652f\u6301\u670d\u52a1\u4e0d\u7b49\u3002\u5bf9\u4e8e\u7cd6\u5c3f\u75c5\u60a3\u8005\u800c\u8a00,\u8fd9\u53ef\u80fd\u5305\u62ec\u80f0\u5c9b\u7d20\u3001\u6ce8\u5c04\u5668\u3001\u8840\u7cd6\u8bd5\u7eb8\u3001\u8fde\u7eed\u8840\u7cd6\u76d1\u6d4b\u4eea\u53ca\u5176\u4ed6\u5fc5\u8981\u8017\u6750\u7684\u8d39\u7528\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u7cd6\u5c3f\u75c5\u60a3\u8005\u7533\u8bf7\u6b8b\u75be\u7a0e\u6536\u62b5\u514d\u7684\u8d44\u683c<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">DTC\u7684\u8d44\u683c\u6807\u51c6\u5df2\u6709\u6240\u8c03\u6574,\u5c24\u5176\u662f\u9488\u5bf91\u578b\u7cd6\u5c3f\u75c5\u60a3\u8005\u7684\u90e8\u5206\u3002\u4e86\u89e3\u8fd9\u4e9b\u53d8\u5316\u5bf9\u6210\u529f\u7533\u8bf7\u81f3\u5173\u91cd\u8981\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">1\u578b\u7cd6\u5c3f\u75c5\u4e0eDTC<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u81ea2021\u7eb3\u7a0e\u5e74\u5ea6\u8d77,\u9488\u5bf91\u578b\u7cd6\u5c3f\u75c5\u60a3\u8005\u7684\u8d44\u683c\u89c4\u5b9a\u53d1\u751f\u4e86\u91cd\u5927\u53d8\u5316\u3002\u52a0\u62ff\u5927\u653f\u5e9c\u8ba4\u8bc6\u52301\u578b\u7cd6\u5c3f\u75c5\u7684\u56fa\u6709\u6027\u8d28\u9700\u8981\u7ef4\u6301\u751f\u547d\u7684\u6cbb\u7597\u3002\u56e0\u6b64,\u88ab\u8bca\u65ad\u60a3\u67091\u578b\u7cd6\u5c3f\u75c5\u7684\u4e2a\u4eba\u73b0\u5728\u81ea\u52a8\u7b26\u5408\u6b8b\u75be\u7a0e\u6536\u62b5\u514d(DTC)\u7684\u8d44\u683c\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8fd9\u610f\u5473\u7740,\u4ece2021\u7eb3\u7a0e\u5e74\u5ea6\u8d77,1\u578b\u7cd6\u5c3f\u75c5\u7533\u8bf7\u4eba\u53ea\u9700\u63d0\u4ea4\u4e00\u4efd\u586b\u5199\u5b8c\u6574\u3001\u786e\u8ba4\u5176\u8bca\u65ad\u7684<a href=\"https:\/\/www.canada.ca\/en\/revenue-agency\/services\/forms-publications\/forms\/t2201.html\" target=\"_blank\" rel=\"noopener\">T2201\u8868\u683c<\/a>(\u6b8b\u75be\u7a0e\u6536\u62b5\u514d\u8bc1\u660e)\u5373\u53ef\u3002\u8be5\u8868\u683c\u5fc5\u987b\u7531\u533b\u7597\u4ece\u4e1a\u4eba\u5458\u7b7e\u7f72\u3002\u5bf9\u4e8e\u8fd9\u4e9b\u5e74\u5ea6,1\u578b\u7cd6\u5c3f\u75c5\u60a3\u8005\u65e0\u9700\u518d\u63d0\u4f9b\u6709\u5173\u6cbb\u7597\u76f8\u5173\u6d3b\u52a8\u6240\u82b1\u65f6\u95f4\u7684\u8fdb\u4e00\u6b65\u4fe1\u606f\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">2\u578b\u7cd6\u5c3f\u75c5\u4e0eDTC<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f7f\u7528\u80f0\u5c9b\u7d20\u76842\u578b\u7cd6\u5c3f\u75c5\u60a3\u8005\u4e5f\u53ef\u80fd\u6839\u636e\"\u7ef4\u6301\u751f\u547d\u6cbb\u7597\"\u7c7b\u522b\u7b26\u5408DTC\u8d44\u683c\u3002\u4f46\u5176\u8981\u6c42\u4e0e1\u578b\u7cd6\u5c3f\u75c5\u60a3\u8005\u7565\u6709\u4e0d\u540c\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u5bf9\u4e8e2021\u7eb3\u7a0e\u5e74\u5ea6\u53ca\u4ee5\u540e,\u4f7f\u7528\u80f0\u5c9b\u7d20\u76842\u578b\u7cd6\u5c3f\u75c5\u60a3\u8005\u5fc5\u987b\u63d0\u4ea4\u4e00\u4efd\u7531\u533b\u7597\u4ece\u4e1a\u4eba\u5458\u7b7e\u7f72\u7684\u586b\u5199\u5b8c\u6574\u7684T2201\u8868\u683c\u3002\u6b64\u5916,\u4ed6\u4eec\u8fd8\u5fc5\u987b\u63d0\u4f9b\u4fe1\u606f,\u8bc1\u660e\u6309\u7167\u52a0\u62ff\u5927\u7a0e\u52a1\u5c40(CRA)\u7684\u89c4\u5b9a,\u4ed6\u4eec\u5e73\u5747\u6bcf\u5468\u81f3\u5c11\u82b1\u8d3914\u5c0f\u65f6\u7528\u4e8e\u4e0e\u6ce8\u5c04\u80f0\u5c9b\u7d20\u76f4\u63a5\u76f8\u5173\u7684\u6d3b\u52a8\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u7533\u8bf72021\u5e74\u4e4b\u524d\u5e74\u5ea6\u7684\u62b5\u514d<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\n    \u9700\u8981\u6ce8\u610f\u7684\u662f,\u4f7f\u7528\u80f0\u5c9b\u7d20\u76841\u578b\u62162\u578b\u7cd6\u5c3f\u75c5\u60a3\u8005\u5747\u53ef\u7533\u8bf72021\u5e74\u4e4b\u524d\u5e74\u5ea6(\u6700\u591a\u8ffd\u6eaf10\u5e74)\u7684DTC\u3002\u4f46\u5bf9\u4e8e\u8fd9\u4e9b\u8f83\u65e9\u5e74\u5ea6,\u6bcf\u546814\u5c0f\u65f6CRA\u8bb8\u53ef\u6d3b\u52a8\u7684\u8981\u6c42\u9002\u7528\u4e8e1\u578b\u548c2\u578b\u7cd6\u5c3f\u75c5\u60a3\u8005\u3002\u8fd9\u4e9b\u5e74\u5ea6\u7684\u5177\u4f53\u8bb8\u53ef\u6d3b\u52a8\u6e05\u5355\u53ef\u5728CRA\u7f51\u7ad9\u4e0a\u67e5\u9605\u3002\n    <\/p>\n\n\n\n<h2 class=\"wp-block-heading\">T2201\u8868\u683c:\u6b8b\u75be\u7a0e\u6536\u62b5\u514d\u8bc1\u660e<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">T2201\u8868\u683c,\u6b63\u5f0f\u540d\u79f0\u4e3a\"\u6b8b\u75be\u7a0e\u6536\u62b5\u514d\u8bc1\u660e\",\u662fDTC\u7533\u8bf7\u6d41\u7a0b\u7684\u6838\u5fc3\u6587\u4ef6\u3002\u8be5\u8868\u683c\u5206\u4e3a\u4e24\u4e2a\u4e3b\u8981\u90e8\u5206:\u4e00\u90e8\u5206\u7531\u7533\u8bf7\u4eba\u586b\u5199,\u53e6\u4e00\u90e8\u5206\u7531\u5177\u5907\u8d44\u8d28\u7684\u533b\u7597\u4ece\u4e1a\u4eba\u5458\u586b\u5199\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u7533\u8bf7\u4eba\u90e8\u5206\u6536\u96c6\u57fa\u672c\u4e2a\u4eba\u4fe1\u606f\u548c\u6b8b\u75be\u76f8\u5173\u8be6\u60c5\u3002\u533b\u7597\u4ece\u4e1a\u4eba\u5458\u90e8\u5206\u81f3\u5173\u91cd\u8981,\u9700\u8981\u533b\u7597\u4e13\u4e1a\u4eba\u5458\u8bc1\u660e\u635f\u4f24\u7684\u6027\u8d28\u548c\u7a0b\u5ea6,\u5305\u62ec\u8bca\u65ad\u7ed3\u679c,\u4ee5\u53ca\u5bf9\u4e8e2\u578b\u7cd6\u5c3f\u75c5\u60a3\u8005(\u6216\u7533\u8bf72021\u5e74\u4e4b\u524d\u5e74\u5ea6\u76841\u578b\u7cd6\u5c3f\u75c5\u60a3\u8005)\u800c\u8a00,\u8fd8\u9700\u8bf4\u660e\u6cbb\u7597\u6240\u82b1\u8d39\u7684\u65f6\u95f4\u8be6\u60c5\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u52a1\u5fc5\u786e\u4fddT2201\u8868\u683c\u586b\u5199\u51c6\u786e\u3001\u5b8c\u6574\u3002\u4efb\u4f55\u7f3a\u5931\u6216\u9519\u8bef\u4fe1\u606f\u90fd\u53ef\u80fd\u5ef6\u8bef\u7533\u8bf7\u5904\u7406,\u751a\u81f3\u5bfc\u81f4\u7533\u8bf7\u88ab\u62d2\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u7ef4\u6301\u751f\u547d\u6cbb\u7597\u4e0e14\u5c0f\u65f6\u8981\u6c42<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\"\u7ef4\u6301\u751f\u547d\u6cbb\u7597\"\u8fd9\u4e00\u6982\u5ff5\u5bf9\u8bb8\u591a\u7cd6\u5c3f\u75c5\u60a3\u8005\u7684DTC\u8d44\u683c\u81f3\u5173\u91cd\u8981\u3002CRA\u5c06\u7ef4\u6301\u751f\u547d\u6cbb\u7597\u5b9a\u4e49\u4e3a:\u4e3a\u7ef4\u6301\u91cd\u8981\u8eab\u4f53\u673a\u80fd\u6240\u5fc5\u9700\u7684\u6cbb\u7597,\u4e14\u6bcf\u5468\u81f3\u5c11\u9700\u8981\u8fdb\u884c\u4e24\u6b21,\u5e73\u5747\u6bcf\u5468\u603b\u65f6\u957f\u81f3\u5c11\u8fbe\u523014\u5c0f\u65f6\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u5bf9\u4e8e\u7533\u8bf7DTC\u76842\u578b\u7cd6\u5c3f\u75c5\u60a3\u8005(\u4ee5\u53ca\u7533\u8bf72021\u5e74\u4e4b\u524d\u5e74\u5ea6\u76841\u578b\u7cd6\u5c3f\u75c5\u60a3\u8005),\u6e05\u695a\u8bb0\u5f55\u6784\u621014\u5c0f\u65f6\u8981\u6c42\u7684\u6d3b\u52a8\u5341\u5206\u91cd\u8981\u3002CRA\u63d0\u4f9b\u4e86\u4e00\u4efd\u8bb8\u53ef\u6d3b\u52a8\u6e05\u5355,\u5728\u8be6\u7ec6\u8bf4\u660e\u6240\u82b1\u65f6\u95f4\u65f6\u5e94\u53c2\u8003\u8fd9\u4efd\u6e05\u5355\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u4e0e\u6b8b\u75be\u7a0e\u6536\u62b5\u514d\u76f8\u5173\u8054\u7684\u9879\u76ee<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u7b26\u5408DTC\u8d44\u683c\u53ef\u4ee5\u4e3a\u6b8b\u75be\u4eba\u58eb\u53ca\u5176\u5bb6\u5ead\u5f00\u542f\u5176\u4ed6\u6709\u4ef7\u503c\u7684\u653f\u5e9c\u9879\u76ee,\u4ee5\u63d0\u4f9b\u8fdb\u4e00\u6b65\u652f\u6301\u3002\u8fd9\u4e9b\u9879\u76ee\u5305\u62ec:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>\u6ce8\u518c\u6b8b\u75be\u50a8\u84c4\u8ba1\u5212(Registered Disability Savings Plan):<\/strong>\u8fd9\u662f\u4e00\u9879\u50a8\u84c4\u8ba1\u5212,\u65e8\u5728\u5e2e\u52a9\u6b8b\u75be\u4eba\u58eb\u53ca\u5176\u5bb6\u5ead\u4e3a\u957f\u671f\u8d22\u52a1\u4fdd\u969c\u8fdb\u884c\u50a8\u84c4\u3002RDSP\u7684\u4f9b\u6b3e\u4e0d\u53ef\u7528\u4e8e\u62b5\u7a0e,\u4f46\u8ba1\u5212\u5185\u4ea7\u751f\u7684\u6295\u8d44\u6536\u76ca\u5728\u63d0\u53d6\u524d\u514d\u7a0e\u3002\u653f\u5e9c\u8fd8\u63d0\u4f9b\u8865\u52a9\u91d1\u548c\u503a\u5238\u4ee5\u8865\u5145\u50a8\u84c4,\u4f7f\u5176\u6210\u4e3a\u957f\u671f\u8d22\u52a1\u89c4\u5212\u7684\u6709\u529b\u5de5\u5177\u3002<\/li>\n\n\n\n<li><strong>\u513f\u7ae5\u6b8b\u75be\u798f\u5229\u91d1(Child Disability Benefit,CDB): <\/strong>\u8fd9\u662f\u5411\u7167\u987e18\u5c81\u4ee5\u4e0b\u3001\u7b26\u5408DTC\u8d44\u683c\u513f\u7ae5\u7684\u5bb6\u5ead\u53d1\u653e\u7684\u514d\u7a0e\u6708\u5ea6\u6b3e\u9879\u3002CDB\u63d0\u4f9b\u989d\u5916\u7684\u7ecf\u6d4e\u63f4\u52a9,\u5e2e\u52a9\u8d1f\u62c5\u629a\u517b\u6b8b\u75be\u513f\u7ae5\u7684\u8d39\u7528\u3002<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\">\u7701\u7ea7\u548c\u5730\u533a\u7ea7\u7a0e\u6536\u62b5\u514d<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\n     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class=\"wp-block-paragraph\">\u9762\u5411\u7cd6\u5c3f\u75c5\u60a3\u8005\u7684<strong>\u6b8b\u75be\u7a0e\u6536\u62b5\u514d(DTC)<\/strong>\u662f\u4e00\u9879\u91cd\u8981\u9879\u76ee,\u627f\u8ba4\u4e86\u7ba1\u7406\u7cd6\u5c3f\u75c5\u6240\u9700\u7684\u5de8\u5927\u7ecf\u6d4e\u548c\u65f6\u95f4\u6295\u5165\u3002\u81ea2021\u5e74\u8d77\u4e3a1\u578b\u7cd6\u5c3f\u75c5\u60a3\u8005\u7b80\u5316\u7684\u8d44\u683c\u5ba1\u6838,\u4f53\u73b0\u4e86\u793e\u4f1a\u5bf9\u8fd9\u79cd\u75be\u75c5\u6240\u5e26\u6765\u8d1f\u62c5\u7684\u66f4\u6df1\u7406\u89e3\u3002\u5bf9\u4e8e2\u578b\u7cd6\u5c3f\u75c5\u60a3\u8005\u800c\u8a00,\u7406\u89e314\u5c0f\u65f6\u8981\u6c42\u5e76\u51c6\u786e\u8bb0\u5f55\u7b26\u5408\u6761\u4ef6\u7684\u6d3b\u52a8\u662f\u5173\u952e\u3002\u901a\u8fc7\u5584\u7528DTC\u53ca\u76f8\u5173\u9879\u76ee,\u7cd6\u5c3f\u75c5\u60a3\u8005\u53ca\u5176\u5bb6\u5ead\u53ef\u4ee5\u83b7\u5f97\u5b9d\u8d35\u7684\u7ecf\u6d4e\u652f\u6301,\u4ece\u800c\u63d0\u5347\u751f\u6d3b\u8d28\u91cf\u3002<\/p>\n\n\n\n<p 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