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For some people, the cumulative effect of significant restrictions in two or more basic activities of daily living may pose a significant challenge.

In this first example, a person with arthritis is having a follow-up appointment with the doctor to discuss continuing difficulties.

Doctor: "Have you noticed any improvement in your condition since you've been taking the new medication?"

Patient: "I'm still having difficulties with feeding myself and dressing in the morning. However as the day progresses and the medication starts to work, I can manage much more easily."

In this first example, the individual has an impairment that is not present all or substantially all of the time, and is responding to medication.

Therefore, the individual would not qualify for the disability tax credit.

In the second example, a person has a follow-up appointment after receiving a medical device.

The patient is wearing an electric hook at the elbow due to amputation.

Doctor: "How are you adjusting to your electric hook?"

Patient: "Each week I find my hook getting easier to use."

Doctor: "Do you find your ability to dress and feed yourself is improving?"

Patient: "Most of the time, it really doesn't take extra time to do those activities, but depending on what I'm wearing or trying to eat, it can sometimes take a little longer."

While this individual clearly has a severe and prolonged impairment that affects both feeding and dressing, they are not significantly restricted in these two activities all or substantially all of the time, and therefore would not qualify for the disability tax credit.

In the third example, a person who has suffered from lupus for 10 years is at a regular follow-up visit to the doctor. This person has been treated with high doses of cortisone, which has resulted in hand malformations and the loss of fine motor skills.

The patient is sitting. The patient's hands, held on her lap, are slightly bent at the wrists and turned inward.

Doctor: "How have you been feeling since our last visit?"

Patient: "I'm still able to do some things without help. However, I am having significant problems everyday with getting dressed and undressed, as well as feeding myself. It takes me considerably longer to do these activities than it did last year."

In the third example, the individual is significantly restricted in both dressing and feeding all or substantially all of the time, and therefore would qualify for the disability tax credit.