Life-sustaining therapy: Therapy that is essential to sustain a vital function, required at least three times per week, with total therapy time — including preparation, administration, and necessary recovery — averaging at least 14 hours per week. The therapy must not be expected to restore the impaired function.
For a comprehensive overview of the DTC, see our Complete Guide to the Disability Tax Credit in Canada.
How Life-Sustaining Therapy Differs from Other Categories
Unlike the other nine DTC functional categories, life-sustaining therapy is not based on a restriction in a basic activity of daily living. Instead, it recognizes that some medical conditions require ongoing, time-intensive therapy simply to keep the person alive — and that this therapy burden is itself a form of severe impairment.
The most common condition qualifying under this category is Type 1 diabetes requiring insulin therapy, but it applies to any therapy that meets the criteria.
The 14-Hour Rule
CRA requires that the total time spent on life-sustaining therapy averages at least 14 hours per week. This includes:
| Component | What Counts |
|---|---|
| Preparation | Gathering supplies, calibrating equipment, preparing medication |
| Administration | The therapy itself (injection, infusion, dialysis session, etc.) |
| Recovery | Necessary recovery time directly attributable to the therapy |
| Monitoring | Activities essential to safe therapy administration (e.g., blood glucose monitoring for insulin therapy) |
For insulin-dependent diabetes, CRA has confirmed that the following activities count toward the 14-hour calculation: blood glucose monitoring (including continuous glucose monitor management), carbohydrate counting and meal planning related to insulin dosing, insulin dose calculation, injection or pump site management, and hypoglycemia monitoring and management.
Common Qualifying Conditions
The following conditions frequently qualify under the Life-Sustaining Therapy category. Click any condition for a detailed guide:
- Type 1 Diabetes & Insulin Therapy
- Dialysis & Kidney Disease
- Ventilator Dependence, Oxygen Therapy & Cancer Treatment
Eligible Practitioners
The T2201 for life-sustaining therapy must be completed by one of the following:
- Endocrinologist
- Nurse Practitioner
- Oncologist
- Nephrologist
Frequently Asked Questions
Does Type 2 diabetes qualify?
Type 2 diabetes can qualify if the person requires intensive insulin therapy that meets the 14-hour weekly threshold. Type 2 diabetes managed with oral medication alone typically does not qualify under this category, but may qualify under other categories if it causes a marked restriction in a basic activity of daily living.
Does exercise count as therapy time?
No. CRA does not count exercise, dietary management (beyond carbohydrate counting for insulin dosing), or general wellness activities as life-sustaining therapy time.
Can I qualify under both life-sustaining therapy and another category?
Yes. If your condition also causes a marked restriction in a basic activity of daily living (e.g., walking, mental functions), you can claim under both categories.
Take our free eligibility assessment → | Call 1-844-MY-BENEFITS (1-844-692-3633)
This information is for educational purposes only. CRA makes all final eligibility determinations. Last updated: February 2026.
