Speaking eligibility

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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.

Video for speaking

  Launch video: Speaking

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

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

  • You are unable to speak so as to be understood by 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 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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