Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the CRA.
Prenez note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'ARC.
Principal Issues: What is the definition of blindness for purposes of the
disability tax credit?
Position: Comments provided.
Bob Naufal, CMA
XXXXXXXXXX (613) 957-2744
2004-006618
March 24, 2004
Dear XXXXXXXXXX:
Re: Definition of blindness
We are writing in response to your letter dated March 9, 2004, wherein you asked us for the definition of blindness for purposes of the disability tax credit.
Generally, an individual may claim a disability tax credit if the individual has a severe and prolonged mental or physical impairment such that the individual's ability to perform a basic activity of daily living is markedly restricted. An impairment is considered to be prolonged if it has lasted, or is expected to last (from the time the disability begins), for a continuous period of at least 12 months. An individual's ability to perform a basic activity of daily living is considered to be markedly restricted only if the individual is blind, or is unable to perform a basic activity of daily living, all or substantially all (at least 90%) of the time, even with therapy, and the use of appropriate medical devices and medication.
An individual is considered legally "blind" if, all or substantially all of the time, even with the use of corrective lenses or medication:
? Visual acuity in the better eye is 20/200 or less; or
? The diameter of the field of vision in the better eye is no greater than 20 degrees.
If an individual has vision in only one eye and the corrected vision in that eye is better than what is described above, the individual would not normally be considered blind for the purposes of the disability tax credit. However, where an individual has a number of visual impairments, whether that individual is legally blind is a question of fact, which can only be determined by a medical doctor or optometrist. In addition, in order for an individual to qualify for the disability tax credit with respect to a visual impairment, a medical doctor or optometrist must certify on prescribed Form T2201, Disability Tax Credit Certificate, that the individual is legally blind.
The foregoing comments represent our general views with respect to the subject matter. As indicated in paragraph 22 of Information Circular 70-6R5, the above comments do not constitute an income tax ruling and accordingly are not binding on the Canada Revenue Agency. Our practice is to make this disclaimer in all instances in which we provide an opinion.
We trust our comments will be of some assistance.
Yours truly,
Wayne Antle, CGA
for Director
Business and Partnerships Division
Income Tax Rulings Directorate
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