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 three 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 with 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 up 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.