Life-sustaining therapy eligibility

Overview

Some people require therapy to support a vital function that is necessary for life. They must take time away from their normal everyday activities to receive the therapy, whether they provide it themselves or it's provided by someone else.

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.

Video for life-sustaining therapy

Launch video: Life-sustaining therapy

Transcript and alternative formats

Transcript

For some people, life-sustaining therapy is required to support a vital function.

In this first example, a person with cancer is having a follow-up appointment with the doctor to discuss their chemotherapy treatment.

The chemotherapy was done over a six-month period, three weeks on and three weeks off.

Doctor: "How are you managing with your chemotherapy?"

Patient: "I'm extremely tired all of the time and unable to walk for an extended period of time, especially during the week following the treatment. I'm also not eating much because I've been experiencing nausea, and I've lost my sense of smell."

Doctor: "I'm going to recommend that you try a new dietary supplement. I'm also going to send you for some blood tests and X-rays. I would like to see you again in two weeks to discuss the results."

While there is no doubt that the individual has a serious illness, they would not qualify for the disability tax credit under the life-sustaining therapy criterion at this time because they do not receive therapy at least 3 times per week, for an average of at least 14 hours per week.

In this second example, a person who has Type 1 diabetes is having a follow-up appointment with the doctor. The person has been using an insulin pump for over a month.

Doctor: "How are you finding the insulin pump?"

Patient: "Using the insulin pump has freed up a lot of time and has allowed me to have a more normal routine."

Since the pump administers the insulin on an on-going basis, the time required for the pump to administer the insulin is not counted however the activities directly involved in determining and administering the dosage, are considered part of the therapy and count toward the 14-hour per week requirement. This includes activities such as monitoring blood glucose levels, changing tubing, rotating insertion sites, calibrating necessary equipment, ketone testing and maintaining a log book of blood glucose levels. Therefore, this person may qualify for the disability tax credit.

In this third example, a six-year-old child and their parent are at the doctor's office for a regular check-up.

The child was diagnosed with Type 1 diabetes 13 months ago.

Doctor: "How are you managing with the insulin therapy?

Parent: "We have established a routine for the therapy, but we are still having some difficulty balancing the dietary regime and exercise and the insulin requirements."

Doctor: "How are you feeling about getting the shots?"

Child: "I don't really like it much because I have to stop playing, and at night my parents have to wake me to check my blood."

The child would qualify for the disability tax credit under the life-sustaining therapy criterion because all of its requirements are met, all or substantially all of the time.

Alternative formats

MPG4
WEBM

Note on the video: The eligibility criteria about type 1 diabetes in the video and transcript are outdated and only apply to 2020 and prior years. Consult the eligibility criteria below for the eligibility criteria for 2021 and later years.

Examples of people who may be eligible

Lisa’s son Nicolas needs insulin therapy

Lisa is a single parent. Her son, Nicolas, needs insulin therapy.

Lisa applied for the DTC for her son. As a result of the information provided by the medical practitioner on the application form, Nicolas is now eligible for the tax credit based on the time he and his mother must take to manage his treatment, and the frequency it is received.

Lisa may claim the tax credit, which includes a supplement for people who are 17 years and younger at the end of the year.

Adam needs kidney dialysis

Adam is a university student. Before he got a kidney transplant, he needed kidney dialysis 14 hours per week.

Adam applied for the DTC. As a result of the information provided by the medical practitioner on the application form, Adam was eligible for the credit for the period he received dialysis.

As Adam has little taxable income and his parents help with his food, clothing, and shelter throughout the year, they may claim any unused portion of the tax credit.

Eligibility criteria checklist

If you have Type 1 diabetes

People with Type 1 diabetes meet the eligibility criteria under life-sustaining therapy. Medical practitioners no longer have to provide details of therapy for 2021 and later years.

You must meet all 4 criteria below. Check the boxes that apply.

checkbox 1 of 4Your therapy is needed to support a vital function and may include:
- Dialysis
- Insulin therapy
- Oxygen therapy
- Chest physiotherapy
- Other therapies
checkbox 2 of 4Your therapy is needed at least 2 times per week
checkbox 3 of 4Your therapy is needed for an average of at least 14 hours per week, taking time away from everyday activities
Examples of what counts toward the 14 hours

Included in the 14 hours:
- Activities related to adjusting and administering medication or determining the amount of a compound that can be safely consumed
- Maintaining a log related to the therapy
- Managing dietary restrictions related to therapy that either requires daily consumption of a medical food to limit a particular compound, or requires a regular dosage of medication that needs to be adjusted daily
- Receiving life-sustaining therapy at home or at an appointment
- Setting up and maintaining equipment used for the therapy
- Time spent by another person to perform or supervise the therapy on behalf of a child or carry out activities like those listed above
- Time spent assisting a person who is unable to perform the activities related to administering the therapy because of the effects of the impairment(s)
Not included in the 14 hours:
- Exercising
- Managing any dietary restrictions or regimes that are not listed as included in the 14 hours
- Medical appointments that do not involve receiving the therapy or determining the dosage of medication, medical compound, or medical formula
- Obtaining medication
- Recuperating after therapy (unless medically required)
- Time a portable or implanted device takes to deliver therapy
- Travel time to receive therapy
checkbox 4 of 4Your impairment has lasted or is expected to last for a continuous period of at least 12 months

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

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