Eligibility criteria for the disability tax credit

There are different ways for which a person can be eligible for the disability tax credit (DTC). The person must meet one of the following criteria:

In addition, the person's impairment must meet all of the following criteria:

Learn more about the eligibility criteria: 


A person is considered blind if, even with the use of corrective lenses or medication, their vision meets any of the following criteria:

View the vision video to help you understand the criteria.

Markedly restricted

A person is markedly restricted if, they are unable or takes an inordinate amount of time to do one or more of the basic activities of daily living, even with therapy (other than life-sustaining therapy) and the use of appropriate devices and medication. This restriction must be present all or substantially all the time (at least 90% of the time).

What we mean by "inordinate amount of time"

This is a clinical judgment made by a medical practitioner who observes a recognizable difference in the time it takes a patient to do an activity. Usually, this equals 3 times the average time needed to complete the activity by a person of the same age who does not have the impairment.

Basic activities of daily living

See the links below to get details, examples and videos explaining each basic activity of daily living.

Cumulative effect of significant restrictions 

To be eligible for the DTC under cumulative effect, the person needs to meet all of the following criteria:

You cannot include the time spent on life-sustaining therapy.

What we mean by "significantly restricted"

This means that although the person does not quite meet the criteria for markedly restricted, their vision or ability to do a basic activity of daily living is still greatly restricted all or substantially all of the time (at least 90% of the time).

Example 1

Gerry can walk 100 metres, but then must take time to recuperate. He can carry out the mental functions necessary for everyday life, but can concentrate on any topic for only a short period of time.

The cumulative effect of these 2 significant restrictions is equal to being markedly restricted, such as being unable to do one of the basic activities of daily living.

Example 2

Maria always takes a long time for walking, dressing, and feeding. The extra time it takes her to do these activities, when added together, is equal to being markedly restricted.

View the cumulative effect video to help you understand the criteria.

Life-sustaining therapy

You must meet both of the following criteria:

What counts in the 14-hour requirement

You must dedicate the time for the therapy – that is, you have to take time away from your normal, everyday activities to receive it. It includes the time you need to set up a portable device. For example, you may have to dedicate time for chest physiotherapy to ease breathing or need kidney dialysis to filter blood.

If the therapy requires a regular dosage of a medication that needs to be adjusted daily, the time spent on activities directly related to determining the dosage and administering the medication can be counted in the 14 hours per week requirement. For example, time spent on the following activities for insulin therapy:

If a child cannot do the activities related to the therapy because of their age, the time spent by the child’s primary caregivers to do and supervise these activities can be counted in the 14 hours per week requirement.


For a child with Type 1 diabetes, supervision includes:

  • having to wake the child at night to test their blood glucose level
  • checking the child to decide if more blood glucose testing is needed (during or after physical activity)
  • other supervisory activities that can reasonably be considered necessary to adjust the dosage of insulin

What does not count in the 14-hour requirement

Some activities do not count in the 14 hours per week requirement, such as:

View the life-sustaining therapy video to help you understand the criteria.

Forms and publications

Related links

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