Who Qualifies for the Disability Tax Credit?
The DTC is based on functional impact — not diagnosis alone. If your condition markedly restricts your ability to perform basic activities of daily living, you may qualify.
CRA's Eligibility Criteria
CRA evaluates DTC eligibility based on whether a condition causes a marked restriction in one or more of these basic activities of daily living:
Walking
Significant difficulty walking, even with appropriate aids such as a cane, wheelchair, or prosthesis.
Dressing
Unable to dress yourself without assistance, or it takes an inordinate amount of time.
Feeding
Unable to feed yourself without assistance, or it takes an inordinate amount of time.
Mental Functions
Significant limitations in adaptive functioning — memory, problem-solving, goal-setting, or judgment — that affect daily life.
Hearing
Significant hearing loss that restricts your ability to hear in everyday situations, even with hearing aids.
Speaking
Significant difficulty speaking so as to be understood by others in a quiet setting.
Vision
Significant vision loss that restricts your ability to perform daily tasks, even with corrective lenses.
Eliminating
Significant difficulty with bowel or bladder functions that requires daily management or assistance.
Life-Sustaining Therapy
Therapy needed to support a vital function — such as insulin therapy, dialysis, or chest physiotherapy — at least three times per week.
Cumulative Effects
Two or more conditions that, taken together, significantly restrict your ability to perform daily activities — even if neither condition alone would qualify.
CRA defines a "marked restriction" as being unable to perform the activity, or taking three times longer than someone of similar age without the impairment — all or substantially all of the time (at least 90%), for a continuous period of at least 12 months.
You do not need to have a specific diagnosis to qualify. CRA's assessment is based on how your condition affects your daily functioning, not on the diagnosis itself. CRA makes the final eligibility determination.
Conditions by Category
Select a category to learn more about specific qualifying conditions, what CRA looks for, and how we can help.
DTC for Mental Health & ADHD
Depression, Anxiety, ADHD, Bipolar Disorder, PTSD & More
DTC for Autism & Developmental Conditions
Autism Spectrum Disorder, Developmental Delays, Learning Disabilities
DTC for Diabetes & Life-Sustaining Therapy
Type 1 Diabetes, Insulin-Dependent Type 2, Dialysis & More
DTC for Mobility & Neurological Conditions
Chronic Pain, MS, Parkinson's, Stroke, Spinal Cord Injuries
DTC for Vision & Hearing Conditions
Vision Loss, Blindness, Hearing Loss, Deafness
DTC for Cumulative Effects
When Multiple Conditions Together Qualify
