Cumulative effect eligibility - Disability tax credit (DTC)
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Disability tax credit (DTC)
- What is the DTC
- Who is eligible
- How to apply
- Our review and decision
- Claiming the credit
- Contact the CRA
Cumulative effect eligibility
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Overview
Some people may be limited by mental or physical impairments, but do not meet the eligibility criteria for a marked restriction.
The cumulative effect of significant limitations combines the effects of limitations in 2 or more categories if, together, their effect is as severe as having a marked restriction in 1 category.
For example, if a person always takes a long time to walk and dress, and the extra time it takes to do these 2 activities is equivalent to being unable (or taking 3 times longer) to do just 1 of them, then they may be eligible.
Video for cumulative effect
Launch video: Cumulative effect
What marked restriction means
- You are unable to do the activity, or it takes 3 times longer than someone of similar age without the impairment, even with the use of appropriate therapy, devices, and medication
- The restriction is present all or almost all of the time (generally 90% or more)
- The restriction has lasted or is expected to last for a continuous period of at least 12 months
What significant limitation means
- The 2 or more limitations exist together all or almost all of the time (generally 90% or more)
- If the limitations were combined, their cumulative effect (combined impact) would be both of the following:
- equivalent to being unable, or taking 3 times longer than someone of similar age without the impairment, to do an activity in 1 of the categories
- present all or substantially all of the time (generally interpreted as 90% or more), even with the use of appropriate therapy, devices, and medication
Transcript and alternative formats
Transcript
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.
Alternative formats
What marked restriction means
- You are unable to do the activity, or it takes 3 times longer than someone of similar age without the impairment, even with the use of appropriate therapy, devices, and medication
- The restriction is present all or almost all of the time (generally 90% or more)
- The restriction has lasted or is expected to last for a continuous period of at least 12 months
What significant limitation means
- The 2 or more limitations exist together all or almost all of the time (generally 90% or more)
- If the limitations were combined, their cumulative effect (combined impact) would be both of the following:
- equivalent to being unable, or taking 3 times longer than someone of similar age without the impairment, to do an activity in 1 of the categories
- present all or substantially all of the time (generally 90% or more), even with the use of appropriate therapy, devices, and medication
Example of someone who may be eligible
Evelyne's mother Joan struggles to walk, dress, and feed herself
Evelyne is the caregiver to her mother, Joan, who lives with her.
For years, Joan was able to manage on her own even though she had a progressive medical condition. But her condition slowly became worse and now she struggles to walk, to dress, and to feed herself.
Evelyne applied for the DTC for her mother. As a result of the information provided by the medical practitioner on the application form, Joan is now eligible for the DTC in the cumulative effect category.
As Joan has little taxable income and her daughter helps with her food, clothing, and shelter throughout the year, Evelyne may claim any unused portion of the tax credit.
Example of someone who may be eligible
Evelyne's mother Joan struggles to walk, dress, and feed herself
Evelyne is the caregiver to her mother, Joan, who lives with her.
For years, Joan was able to manage on her own even though she had a progressive medical condition. But her condition slowly became worse and now she struggles to walk, to dress, and to feed herself.
Evelyne applied for the DTC for her mother. As a result of the information provided by the medical practitioner on the application form, Joan is now eligible for the DTC in the cumulative effect category.
As Joan has little taxable income and her daughter helps with her food, clothing, and shelter throughout the year, Evelyne may claim any unused portion of the tax credit.
Cumulative effect categories
Review the criteria for marked restrictions in the categories below. If you have limitations in 2 or more of these categories, their combined effects may be equivalent to 1 marked restriction.
Included:
- Walking
- Mental functions
- Dressing
- Feeding
- Eliminating (bowel or bladder functions)
- Speaking
- Hearing
- Vision
Not included:
- Category not included in cumulative effect Life-sustaining therapy
Eligibility criteria checklist
You must meet all 4 criteria below. Check the boxes that apply.
- checkbox 1 of 4You have limitations in 2 or more of the cumulative effect categories above
- checkbox 2 of 4Your limitations exist together all or almost all of the time (generally 90% or more)
- checkbox 3 of 4Your limitations have lasted or are expected to last for a continuous period of at least 12 months
- checkbox 4 of 4If the limitations were combined, their cumulative effect (combined impact) would be:
Equivalent to being unable or taking 3 times longer than someone of similar age without the impairment to do an activity in 1 of the categories
Present all or substantially all of the time (generally 90% or more), even with the use of appropriate therapy, medication, and devices
If you’re not sure you qualify
You may still apply even if you're not sure. Your eligibility is based on the information given by your medical practitioner.
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- Date modified:
- 2023-01-24