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Transcript

For some people, life-sustaining therapy is required to support a vital function.

In this first example, a person with cancer is having a follow-up appointment with the doctor to discuss their chemotherapy treatment.

The chemotherapy was done over a six-month period, three weeks on and three weeks off.

Doctor: "How are you managing with your chemotherapy?"

Patient: "I'm extremely tired all of the time and unable to walk for an extended period of time, especially during the week following the treatment. I'm also not eating much because I've been experiencing nausea, and I've lost my sense of smell."

Doctor: "I'm going to recommend that you try a new dietary supplement. I'm also going to send you for some blood tests and X-rays. I would like to see you again in two weeks to discuss the results."

While there is no doubt that the individual has a serious illness, they would not qualify for the disability tax credit under the life-sustaining therapy criterion at this time because they do not receive therapy at least 3 times per week, for an average of at least 14 hours per week.

In this second example, a person who has Type 1 diabetes is having a follow-up appointment with the doctor. The person has been using an insulin pump for over a month.

Doctor: "How are you finding the insulin pump?"

Patient: "Using the insulin pump has freed up a lot of time and has allowed me to have a more normal routine."

Since the pump administers the insulin on an on-going basis, the time required for the pump to administer the insulin is not counted however the activities directly involved in determining and administering the dosage, are considered part of the therapy and count toward the 14-hour per week requirement. This includes activities such as monitoring blood glucose levels, changing tubing, rotating insertion sites, calibrating necessary equipment, ketone testing and maintaining a log book of blood glucose levels. Therefore, this person may qualify for the disability tax credit.

In this third example, a six-year-old child and their parent are at the doctor's office for a regular check-up.

The child was diagnosed with Type 1 diabetes 13 months ago.

Doctor: "How are you managing with the insulin therapy?

Parent: "We have established a routine for the therapy, but we are still having some difficulty balancing the dietary regime and exercise and the insulin requirements."

Doctor: "How are you feeling about getting the shots?"

Child: "I don't really like it much because I have to stop playing, and at night my parents have to wake me to check my blood."

The child would qualify for the disability tax credit under the life-sustaining therapy criterion because all of its requirements are met, all or substantially all of the time.