Hearing eligibility

Overview

For some people, hearing can be a challenge even with the help of appropriate devices, therapy, and medication. If you have severe or profound hearing loss, the DTC may offset some of the costs related to the 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.

Video for hearing

Launch video: hearing

Transcript and alternative formats

Transcript

For some people, it may be that hearing poses a significant challenge. For instance, the ability to hear so as to understand a familiar person, in a quiet setting, even with appropriate therapy, medication, and devices.

In this first example, we have a person consulting with a doctor because the person is having trouble hearing with one ear.

Doctor: "Hello. What can I do for you today?"

Patient: "My ear hurts and I can't hear very well on this side."

Doctor: "How long have you been having this problem?"

Patient: "On and off for about a month."

Doctor leans forward to examine the patient, puts an otoscope into the ear of the patient, and says: "Let me take a look in that ear. Yes, you have a wax blockage that will have to be cleared."

In the first example, while the individual is having some difficulty hearing, it is attributable to a short-term condition. The person would, therefore, not qualify for the disability tax credit.

In the second example, a person is having a follow-up appointment with the doctor after having recently had a hearing implant inserted.

Doctor: "Has your cochlear implant improved your condition?"

While pointing to the left ear, the patient replies: "Yes, I can hear more clearly with the implant."

The second example shows an individual with a severe and prolonged hearing impairment, but who is able to hear adequately with the use of a hearing device. The person would, therefore, not qualify for the disability tax credit.

In this third example, a person is consulting with the doctor to find out the results of a hearing test.

Doctor: "Your audiogram shows profound bilateral hearing loss."

Patient shakes head and replies: "What did you say? I can't hear you."

Doctor leans forward, to get closer to the patient, and in a loud voice says: "I have your results and they certainly indicate a problem."

Patient looks confused and says: "I still can't hear you even with this hearing aid."

Doctor: "I am going to write this down for you to read" and hands the patient the piece of paper.

The patient reads the paper and nods head to doctor, acknowledging what has been written.

In this third example, the individual is markedly restricted in hearing even with the use of a hearing device, and would therefore qualify for the disability tax credit.

Alternative formats

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Example of someone who may be eligible

Kevin lost his hearing

Kevin is an accountant.

When he was a child, Kevin lost his hearing due to a head injury. Although Kevin has hearing aids, he continues to have difficulty hearing.

Kevin applied for the DTC. As a result of the information provided by the medical practitioner on the application form, he is now eligible for the tax credit because of the severity of his hearing loss.

Eligibility criteria checklist

Start of question

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.
You need all of the above to be eligible

If you’re not sure you qualify, you may still apply. Your eligibility is based on the information given by your medical practitioner.
You may be eligible for the DTC

This does not guarantee eligibility. When you apply, the CRA will base their decision on the information given by your medical practitioner.
Which medical practitioners can certify this
- Medical doctor
- Nurse practitioner
- Audiologist

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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Date modified:: 2024-01-23

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