There is no master A-Z list of conditions that qualify. Eligibility for the Disability Tax Credit is dependent upon how an individual is affected on a daily basis.
There are many different categories one may be eligible to claim the DTC under. Click on the BADL (Basic Activity of Daily Living) for specific examples. The BADL’s that one may qualify under are:
In order to be considered “Markedly Restricted”,
you must:
- Be affected all, or substantially all the time (typically referred to at least 90% of the time – not just during flare ups).
- Require an inordinate amount of time (3x longer than average person) to manage 1 or more functions of daily living.
- The effects of the impairment must have lasted, OR are expected to last for a continuous period of at least 12 months.
Example: If an individual’s ability to Walk is affected to the point that at least 90% of the time, they would require an inordinate amount of time (3x longer than the average person) to walk the distance of 100m, or 1 city block – they would be considered Markedly Restricted in Walking and qualify for the Disability Tax Credit.
In order to be considered “Significantly Restricted”, you must:
- You must have limitations in 2 ore more categories (IE. Walking & Dressing) that exist together all or substantially all of the time (generally interpreted as 90% or more).
- You may combine 2 or more basic activities of daily living (IE. Walking & Dressing) to equate to being at least 3x slower than the average person.
- The effects of the impairment(s) must have lasted, OR are expected to last for a continuous period of at least 12 months.
Example: If an individual’s Walking and Dressing is affected due to limited mobility, and when added together, is equal to taking an inordinate amount of time (3x longer than average person), this individual would be considered “Significantly Restricted” in both Walking and Dressing.
In order to qualify under “Life Sustaining Therapy”, you must:
- The therapy is used to support a vital function.
- The therapy is being administered a min. of 3x per week.
- The therapy, on average takes 14 hours per week to administer.
Example: Someone requiring dialysis a min. of 3x / week is typically spending 14 hours per week on Life Sustaining Therapy between having the therapy administered as well as set up.
Another Example: An insulin dependent diabetic (regardless of being type 1 or type 2) may qualify for the Disability Tax Credit under Life Sustaining Therapy. Insulin is used to support a vital function (sustain life), all insulin dependent diabetics inject a min. of 1x daily, and the 14 hour per week criterion can often be justified by the time it takes an individual to: Prepare and inject insulin OR calibrate an insulin pump / swap tubing, etc, Test glucose levels multiple times daily, Analyze trends and make necessary adjustments, Maintain and review a log book, Treat high / low glucose levels, Keytone testing.
In order to be eligible for the Disability Tax Credit, your physician must complete Form T2201, which can be downloaded from the Canada Revenue Agency website here.
Note: The Canada Revenue Agency (CRA) is the governing body to determine eligibility. If you feel you may be eligible, speak with your physician and ask them to complete form T2201. Some physician’s may not have a fulsome understanding of eligibility requirements, but ultimately – the CRA is the one to determine your eligibility. If you have previously applied and have been denied, do not be discouraged! You can always re-apply and be sure to include relevant information showing specifically how you are justifying the requirements listed above.
In the event you want professional help obtaining the Disability Tax Credit, there are a number of different service providers throughout Canada that specialize in this process and will work directly with your physician as well as the Canada Revenue Agency on your behalf. We recommend that prior to engaging any professional services that you do your due diligence and check with the Better Business Bureau to ensure they are a reputable organization.
