Walking

A person with no apparent mobility impairment who can walk a short distance (such as a city block) without any issues would not qualify for the disability tax credit (DTC).

A person who is able to walk a short distance with the use of a cane, at a similar pace as a person who uses no aids, would also not qualify for the DTC because it doesn't take them an inordinate amount of time.

However, a person with no apparent mobility impairment who is unable to walk a short distance without stopping frequently to rest because of shortness of breath or pain may qualify for the DTC because it takes him or her an inordinate amount of time to walk, all or substantially all of the time (at least 90% of the time).

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