On 1 January 2006 , the non-refundable tax credit for dependent children with an impairment was replaced by an increase in the supplement for handicapped children of 37,50 $ a month. Contrary to the tax credit, which only helped families that pay income tax, the increase helps all families that are eligible for the supplement.
Currently, the supplement for handicapped children is the same for everyone, that is, 161,50 $ a month, regardless of family income or type of handicap.