The DTC allows people with mental or physical impairments, or their supporting relative(s), to receive refunds on past income tax paid and reduce what they have to pay in the future. A successful DTC application can retroactively impact up to 10 prior tax years, resulting in payments of up to $3,000.
If a dependent is eligible for the DTC, but cannot claim all of the benefits, they may be able to transfer the remaining tax credits to a relative.
You may be eligible for the Disability Tax Credit if a medical practitioner certifies that you have
You are unable to do the activity, or it takes 3 times longer than someone of similar age without the impairment, even with the use of appropriate therapy, medication, and devices
This restriction is present all or almost all of the time (generally at least 90%)
The restriction has lasted or is expected to last for a continuous period of at least 12 months
Areas of impairment include:
Cumulative effect of significant limitations is when you combine the effects of 2 or more impairments when 1 does not meet the criteria for a marked restriction (does not include life-sustaining therapy).
The 2 or more limitations exist together all or almost all of the time (generally at least 90%)
If the limitations were combined, their cumulative effect (combined impact) would be both of the following:
equivalent to being unable, or taking 3 times longer than someone of similar age without the impairment, to do an activity in 1 of the categories
present all or almost all of the time (generally at least 90%), even with the use of appropriate therapy, medication, and device
A caregiver is someone providing support for their relative with a physical or mental impairment.
You do not have to live with your dependent in order to claim this credit and the DTC can be shared between more than one caregiver per dependent.
At Canada Tax Reviews, our seamless process will quickly determine your eligibility.