An adult recognized as a person with a Group III disability is entitled to a social tax deduction of 882 MCI per calendar year.
In addition, one of the parents may be entitled to an additional deduction if the disability was established on the grounds of being a “person with a childhood disability.” The amount of this deduction is also 882 MCI per calendar year for each such child.
Thus, provided that the established requirements are met, both the person with a Group III disability and one of their parents may simultaneously be entitled to a deduction of 882 MCI.