Eliminating eligibility

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For some people, eliminating (bowel or bladder functions) can be a challenge even with the help of appropriate therapy, medication, and devices. 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.

Eligibility for the DTC is based on the effects of an impairment, not a diagnosis or the presence of a medical condition.

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Example of someone who may be eligible

Lali had surgery that led to complications

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Lali runs her own business.

Recently, she had surgery and a colostomy was created. Unfortunately, it led to complications.

Lali applied for the DTC. As a result of the information provided by the medical practitioner on the DTC application form, she is now eligible for the tax credit.

Eligibility criteria checklist

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You must meet all 3 criteria below. Check the boxes that apply.

  • You are unable to personally manage bowel or bladder functions, or it takes you 3 times longer than someone of similar age who does not have the impairment (even if you use appropriate therapy, medication, and devices)
  • Your impairment is present all or almost all of the time (generally 90% or more)
  • Your impairment has lasted or is expected to last for a continuous period of at least 12 months

If you have impairments in 2 categories

You may be eligible for the DTC under the cumulative effect of significant limitations. This combines the effects of 2 limitations to be equivalent to a marked restriction in 1 category (does not include life-sustaining therapy).

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