Disability tax credit

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 tax return.

Definitions and criteria

The following definitions and criteria are used for the DTC. They will help you understand eligibility for the credit and how to apply.

Basic activities of daily living – The basic activities of daily living are:

    • speaking

    • hearing

    • walking

    • eliminating (bowel and bladder functions)

    • feeding

    • dressing

    • mental functions necessary for everyday life

Effects of impairment – The effects of impairment must be such that, even with therapy and the use of appropriate devices and medication, you are restricted at least 90% of the time.

Source: https://www.canada.ca/en/revenue-agency/services/forms-publications/publications/rc4064/disability-related-information.html