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Life-sustaining therapy eligibility

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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.

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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.

If you’re not sure you qualify

You may still apply even if you're not sure. We base your eligibility on the information given by your medical practitioner.

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