Who is eligible - Disability tax credit (DTC)

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Who is eligible - Disability tax credit (DTC)

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

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


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Date modified:
2024-04-10