Walking eligibility - Disability tax credit (DTC)

Walking eligibility

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Overview

For some people, walking 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 the impairment, not a diagnosis or the presence of a medical condition.

Video for walking

  Launch video: Walking

Example of someone who may be eligible

Marie injured her leg and has to use a wheelchair

Photo of a woman in a wheelchair next to a man

Marie and Joe are both retired.

Marie fell off a ladder 10 years ago and injured her right leg. She now has to use a wheelchair to get around even for short distances.

Marie applied for the DTC. As a result of the information provided by the medical practitioner on the application form, she is now eligible for the tax credit.

Marie also got a big income tax refund for the last 10 years because her medical practitioner was able to certify that her inability to walk started 10 years ago.

Eligibility criteria checklist

Start of question

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

  • You are unable to walk on your own, 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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