Dressing eligibility - Disability tax credit (DTC)
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Disability tax credit (DTC)
- What is the DTC
- Who is eligible
- How to apply
- Our review and decision
- Claiming the credit
- Contact the CRA
Dressing eligibility
On this page
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
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
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If you’re not sure you qualify
You may still apply even if you're not sure. Your eligibility is based on the information given by your medical practitioner.
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).
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- Date modified:
- 2024-01-23