Life-sustaining therapy

A person with cancer who has been having chemotherapy treatment over a six-month period, three weeks on and three weeks off would not qualify for the disability tax credit (DTC) because he or she does not receive therapy at least 3 times per week, for an average of at least 14 hours per week.

However, a person with Type 1 diabetes who is using an insulin pump may qualify for the DTC if the activities directly involved in determining and administering the dosage meet the 3 times per week, for an average of at least 14 hours per week requirement.

Also, a six year old child with Type 1 diabetes who must rely on his or her parents to balance his or her dietary regime with exercise and insulin requirements may qualify for the DTC, as long as the 14 hours per week criteria is met. The time spent by primary caregivers performing and supervising the therapy can be counted towards the 14 hour requirement (for example, waking the child up at night to test his or her blood glucose levels, supervising glucose testing during or after physical activity, and adjusting insulin dosages, excluding carbohydrate calculation).

Forms and publications

• Guide RC4064, Disability-Related Information
• Form T2201, Disability Tax Credit Certificate

Related links

• Tax credits and deductions for persons with disabilities

Date modified:

2015-12-16