Hearing eligibility - Disability tax credit (DTC)

Hearing eligibility

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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.

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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

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

  • You are unable to hear so as to understand spoken conversation with a familiar person in a quiet setting, 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 at least 90%)
  • Your impairment has lasted or is expected to last for a continuous period of 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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