Speaking

A person who has difficulty speaking but the problem is attributable to a short-term condition (such as a throat infection) would not qualify for the disability tax credit (DTC).

A person who is able to speak so as to be understood with the use of a medical device would also not qualify for the DTC, even though he or she suffers from a severe and prolonged speaking impairment.

However, a person who, even with therapy and devices is, all or substantially all of the time (at least 90% of the time), unable to speak so as to be understood and must rely on other means of communications or who takes significantly longer than an average person who does not have the impairment to make themselves understood, may qualify for the DTC.

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