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What do you have difficulty with?
You might qualify for the DTC if you are very restricted in at least one or somewhat restricted in two or more of the BADLs listed below.
Understanding Your Eligibility
The Disability Tax Credit (DTC) is designed to support individuals who face significant challenges in their daily activities due to a disability. To qualify, a person must be markedly restricted in at least one basic activity of daily living (BADL), or significantly restricted in two or more BADLs, or have a condition that requires life-sustaining therapy.
What Do These Terms Mean?
Basic Activities of Daily Living (BADL)
The following activities are considered essential for daily living:
- Walking
- Vision
- Speaking
- Hearing
- Eliminating
- Feeding
- Dressing
- Mental functions necessary for everyday life
Markedly Restricted
You are markedly restricted if you are unable to perform, or take significantly longer (3x longer) to perform at least one of the BADLs most of the time (90% of the time).
Examples:
- Due to pain or limited mobility, it would take you 3x longer than the average person to walk 100 meters (one city block) at least 90% of the time (9/10 days).
- It would take you 3x longer than the average person to perform daily tasks such as cooking or dressing due to severe impairments, at least 90% of the time.
- You have a cognitive impairment that affects decision-making and communication.
Significantly Restricted
You are significantly restricted if you are limited in two or more BADLs, but not to the extent of being markedly restricted. These restrictions must still occur most of the time and be substantial.
- Examples:
You experience difficulty walking and dressing. - You have reduced mobility and a vision impairment that makes independent daily living difficult.
- You have multiple conditions that, together, create a significant barrier to performing daily activities.
Life-Sustaining Therapy
Life-sustaining therapy refers to ongoing medical treatments that are necessary to keep you alive and require at least 14 hours per week.
Examples:
- Insulin therapy for Type 1 and Type 2 Diabetes requiring frequent monitoring and injections.
- Dialysis for kidney disease.
- Intensive respiratory therapy for lung conditions.
