Eliminating 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
Eliminating eligibility
On this page
Overview
For some people, eliminating (bowel or bladder functions) 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 elimination poses a significant challenge; for instance, the ability to personally manage bowel or bladder function even with appropriate therapy, medication, and devices.
In the first example, the person enters a washroom several times over a relatively short period.
Three times, this individual quickly approaches a washroom, entering and exiting each time.
While this individual may have to go to the washroom more frequently than others, they are able to manage elimination without difficulties or without requiring an inordinate amount of time.
This individual would not qualify for the disability tax credit.
In the second example, a person is having a follow-up appointment because of ongoing problems with bowel function.
Doctor: "Is your bowel function getting back to normal with the medication and the new diet?"
Patient: "Yes, there's certainly improvement, but I'm still having a few problems."
Doctor: "Any side effects from the medication?"
Patient: "No."
Doctor: "Okay, I'd like you to come back and see me in a month. If things continue to improve, I'll give you a three-month prescription for the medication at that time."
The doctor updates his file.
In this second example, although the individual has a chronic problem with elimination, it can be managed with dietary changes and the use of medication. As a result, the person would not qualify for the disability tax credit.
This third example shows a person requiring assistance to manage elimination.
An individual is in a wheelchair and is receiving assistance by being pushed into the bathroom.
In addition, this individual is also receiving assistance inside the bathroom to manage their elimination, which takes an inordinate amount of time.
In the third example, the individual requires assistance to manage their elimination, and would therefore qualify for the disability tax credit.
Alternative formats
Example of someone who may be eligible
Lali had surgery that led to complications
Lali runs her own business.
Recently, she had surgery and a colostomy was created. Unfortunately, it led to complications.
Lali applied for the DTC. As a result of the information provided by the medical practitioner on the DTC application form, she is now eligible for the tax credit.
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