Patient eligiblity for the DTC

Patients would qualify for the Disability Tax Credit if they either:

1. Have a condition(s) that restricts daily functionality in any one of these specific categories (vision, speaking, hearing, walking, dressing, feeding: eating and preparing meals, eliminating, mental functioning).
   • Restrictions must last or be expected to last at least one year.
   • Patients can be markedly restricted in any one category (they can’t perform an activity, take a lot longer to perform the activity, or require assistance to perform the activity)
2. OR, are restricted a little less but in 2 or more activities (they can perform the activities but they are significantly slower, they need assistance sometimes to perform an activity)

How to assess eligibility

Understanding what the CRA considers severe and frequent can be tricky. Here are a few tips.

• When assessing eligibility, think about how your patient is restricted in comparison to someone their age without their same restrictions. Are they unable to do an activity? Do they take longer to do an activity? Do they need support with an activity from others? If applying for a child, compare their functionality to their same age peers. Are they expected to reach developmental milestones? Do you see signs of regression?
• Eligibility is not based on diagnosis. This means that patients can qualify even if they do not have a diagnosis. It is more important to specify how someone is restricted in a category.
• Patients do not have to be bedridden to qualify. The DTC benefits people with complex chronic conditions including fibromyalgia and chronic fatigue syndrome, ASD, ADHD etc. The DTC also benefits those with type-1 diabetes.
• There may be times when you do not know what your patient experiences at home. Taking the time to list specific examples of restrictions that patients experience in their daily activities can help to strengthen applications.
• Patients with episodic but recurring symptoms can still qualify for the DTC.

For more information, see our Health Practitioners Guide.

Who can certify what restriction?

The Canada Revenue Agency allows the following medical practitioners to certify for certain 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

Providing specific details about your patients’ restrictions will help to strengthen their applications. You may wish to consult your patients’ other practitioners for information if you feel you do not have enough information to certify all restrictions.