Feeding 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
Feeding eligibility
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Overview
For some people, eating or preparing food can be a challenge even with the help of appropriate therapy, medication, and devices. The DTC aims to offset some of the costs related to an impairment by reducing the amount of income tax you may have to pay.
Eligibility for the DTC is based on the effects of an impairment, not a diagnosis or the presence of a medical condition.
Transcript and alternative formats
Transcript
For some people, feeding themselves may pose a significant challenge: for instance, the ability to eat a bowl of soup successfully.
In the first example, a person is eating a bowl of soup at an average speed and with relative success.
In this first example, the individual would not qualify for the disability tax credit (DTC).
In the second example, the person is eating the soup at a reasonable pace, but with the aid of a modified utensil.
In this second example, the individual would not qualify for the DTC because the individual is able to complete the activity with the use of an aid without taking an inordinate amount of time.
In the third example the person, because of physical impairments, cannot successfully eat the bowl of soup as it takes an inordinate amount of time to do so.
In this third example, the person would qualify for the DTC.
Alternative formats
Olga lost a limb and needs help to eat
Olga lives by herself.
Last year, she had an upper limb amputation. Olga now has a caregiver to help prepare her meals and feed her.
Olga applied for the DTC. As a result of the information provided by the medical practitioner on the application form, she is now eligible for the tax credit because she is not able to feed herself.
Eligibility criteria checklist
Start of question
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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.
If you have impairments in 2 categories
You may be eligible for the DTC under the cumulative effect of significant limitations. This combines the effects of 2 limitations to be equivalent to a marked restriction in 1 category (does not include life-sustaining therapy).
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- Date modified:
- 2024-01-23