Who is eligible - Disability tax credit (DTC)
Who is eligible
You may be eligible for the DTC if a medical practitioner certifies that you have a severe and prolonged impairment in 1 of the categories, significant limitations in 2 or more categories, or receive therapy to support a vital function.
Select a category to view criteria
Find out if your situation may qualify for the DTC as a marked restriction or a life-sustaining therapy.
What marked restriction means
- You are unable to do the activity, or it takes 3 times longer than someone of similar age without the impairment, even with the use of appropriate therapy, medication, and devices
- This restriction is present all or almost all of the time (generally at least 90%)
- The restriction has lasted or is expected to last for a continuous period of at least 12 months
Choose 1 category
- Walking
- Mental functions
- Dressing
- Feeding
- Eliminating (bowel or bladder functions)
- Hearing
- Speaking
- Vision
- Life-sustaining therapy
Combine 2 or more categories
Cumulative effect of significant limitations
This combines the effects of 2 impairments when 1 impairment does not meet the criteria for a marked restriction (does not include life-sustaining therapy).
What significant limitation means
- The 2 or more limitations exist together all or almost all of the time (generally at least 90%)
- If the limitations were combined, their cumulative effect (combined impact) would be both of the following:
- equivalent to being unable, or taking 3 times longer than someone of similar age without the impairment, to do an activity in 1 of the categories
- present all or substantially all of the time (generally interpreted as 90% or more), even with the use of appropriate therapy, devices, and medication