Disability tax credit
A person with a severe and prolonged impairment in physical or mental functions may be eligible for the disability tax credit (DTC). Once they are eligible for the DTC, the disability amount could be claimed on the return.
Being eligible for the DTC can allow you to claim certain deductions, credits, and benefits, which are mentioned in the CRA guide.
Life-sustaining therapy must meet the following conditions:
- You receive the therapy to support life, even if it alleviates the symptoms. Examples of this therapy are chest physiotherapy to facilitate breathing and kidney dialysis to filter blood. however, implanted devices such as a pacemaker, or special programs of diet, exercise, or hygiene do not qualify.
- You have to dedicate time for this therapy - at least 3 times a week, for an average of at least 14 hours a week (do not include time needed to recuperate after therapy, for travel, medical appointments, or shopping for medication). Time dedicated to therapy means that you must be required to take time away from normal, everyday activities in order to receive the therapy. The time it takes for a portable or implanted device to deliver therapy is not considered to be time dedicated to therapy.
- the activities directly related to determining the dosage are considered part of the therapy, except for those activities related to exercise or following a dietary regime, such as carbohydrate calculation; and
- the time spent by primary caregivers performing and supervising the activities related to the therapy of a child because of his or her age is considered to be time dedicated to this therapy
You are markedly restricted if, all or substantially all of the time, you are unable (or it takes you an inordinate amount of time) to perform one or more of the basic activities of daily living (see list in Question 4), even with therapy (other than life-sustaining therapy) and the use of appropriate devices and medication.
An impairment is prolonged if it has lasted or is expected to last, for a continuous period of at least 12 months.
Qualified practitioners are medical doctors, optometrists, audiologists, occupational therapists, physiotherapists, psychologists, and speech-language pathologists.
Means that although you do not quite meet the criteria for markedly restricted, your ability to perform a basic activity of daily living is still substantially restricted.