Are you eligible for the disability tax credit (DTC)?

Answer

You are not eligible for the DTC.

To be eligible for the DTC, you must be significantly restricted, all or substantially all the time (at least 90% of the time), in two or more of the basic activities of daily living or in vision and one or more of the basic activities of daily living, so that the cumulative effect of the restrictions when considered together is equivalent to being markedly restricted in a single basic activity of daily living.

If you still feel that you should be eligible for the DTC, take Form T2201, Disability Tax Credit Certificate, to a medical practitioner who can certify the effects of your impairment for you. If the medical practitioner certifies the form, send it to us for approval. We will review your form and advise you in writing if you are eligible for the DTC.

Even if you cannot claim the disability amount, you may have expenses that you can claim on your income tax and benefit return. For more information, see Guide RC4064, Disability-Related Information, or use the following links:

• Line 315 – Caregiver amount
• Lines 330 and 331 – Eligible medical expenses you can claim on your return

You have told us:

• your impairment restricts you in one or more of the basic activities of daily living
• the effects of your impairment did not cause you to be markedly restricted in one of the basic activities of daily living, all or substantially all of the time (at least 90% of the time), even with appropriate therapy, medication, and devices
• you do not meet all the following criteria:
  • because of your impairment, you are significantly restricted in two or more of the basic activities of daily living, or are significantly restricted in vision and one or more of the basic activities of daily living, even with appropriate therapy, medication, and devices
  • these significant restrictions exist together, all or substantially all the time (at least 90% of the time)
  • the cumulative effect of these significant restrictions is equivalent to being markedly restricted in one basic activity of daily living

Return to Disability tax credit

Date modified:

2016-12-07