Dean Cruikshank

Disability Tax Credit

The Canadian government is offering a disability tax credit for people with disabilities.   A qualified professional, usually your physician, will have to certify that you have a severe and prolonged mental or physical impairment which restricts your activities of daily living.  A disability amount may be claimed if you meet the requirements.

Who qualifies?

- You are 18 years of age or older

- If you have a permanent or prolonged disability in mental or physical functions.

- You have marked restriction in one or more of the following areas: speaking, hearing, walking, elimination (bowel or bladder functions), feeding, or dressing.

- You require life sustaining therapy.

What do they mean by life sustaining therapy?

Individuals receiving extensive therapy for a minimum of 14 hours a week qualify under 'life sustaining therapy'.  Specifically for cystic fibrosis patients, physiotherapy treatment for airway clearance and inhaled nebulized antibiotics can be counted as hours towards the minimum weekly requirement for life sustaining therapy.

Please visit the Canada Revenue Agency for a Disability Tax Credit Application or ask your social worker for more information.