Speaking eligibility - Disability tax credit (DTC)
For some people, speaking 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.
Example of someone who may be eligible
Joseph had his larynx removed
Joseph had his larynx removed 5 years ago.
Recently, he learned about the DTC and decided to apply. As a result of the information provided by his medical practitioner on the application form, he is now eligible for the tax credit because he can no longer speak. He may also be able to claim the credit for the past 5 years.
Eligibility criteria checklist
Start of question
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.
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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