Disability Tax Credit (DTC) eligibility

A person may be eligible for the DTC if they can’t (or find it difficult to) do one or more of these things:

• See
• Talk
• Hear
• Walk
• Eat or prepare food
• Use the toilet
• Get dressed
• Perform everyday mental functions

They may also be eligible if they receive regular life-sustaining therapy, such as insulin therapy or dialysis.

Who is eligible?

To qualify, a medical practitioner needs to certify that one or more of these situations applies to the person applying for the DTC:

These definitions can be confusing. If you’re not sure whether you qualify, you may still apply. The Canada Revenue Agency will decide whether you qualify based on the info your medical practitioner provides.

Who can certify what restrictions?

• Medical doctor (e.g. your family doctor): All restrictions
• Nurse practitioner: All restrictions
• Optometrist: Vision
• Audiologist: Hearing
• Occupational therapist: Walking, feeding (eating or preparing meals), dressing
• Physiotherapist: Walking
• Psychologist: Mental functions
• Speech-language pathologist: Speaking