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Overview

For some people, dressing themselves can be a challenge even with the help of appropriate therapy, medication, and devices. The DTC aims to offset some of the costs related to an impairment by reducing the amount of income tax you may have to pay.

Eligibility for the DTC is based on the effects of an impairment, not a diagnosis or the presence of a medical condition.

Transcript and alternative formats

Transcript

For some people, it may be that the act of getting dressed or undressed presents a significant challenge.

In the first example, the person is able to put on shoes without any help and leave the room.

In this first example, the person would not qualify to receive the disability tax credit (DTC).

In the second example, the person is using a device to help put on the shoes.

In this second example, the individual would not qualify for the DTC, as the individual is able to complete the activity with the use of an aid without taking an inordinate amount of time.

In the third example, the person must make several attempts and experience significant discomfort in order to put the shoes on.

In this third example, the individual would qualify for the DTC as it takes an inordinate amount of time for the person to put on the shoes.

Alternative formats

Example of someone who may be eligible

Robert's right arm is paralyzed

Photo of a man

Robert is a veteran police officer. Last year, his right arm became paralyzed.

Robert applied for the DTC. As a result of the information provided by the medical practitioner on the application form, Robert is now eligible for the tax credit because he can no longer dress himself.

Eligibility criteria checklist

Start of question

You must meet all 3 criteria below. Check the boxes that apply.

  • You are unable to dress yourself, or it takes you 3 times longer than someone of similar age who does not have the impairment (even if you use appropriate therapy, medication, and devices)
  • Your impairment is present all or almost all of the time (generally 90% or more)
  • Your impairment has lasted or is expected to last for a continuous period of at least 12 months

If you have impairments in 2 categories

You may be eligible for the DTC under the cumulative effect of significant limitations. This combines the effects of 2 limitations to be equivalent to a marked restriction in 1 category (does not include life-sustaining therapy).

Page details

2024-01-23

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