We’ve just wrapped up the 2011 tax season here in Canada. Filing taxes can be confusing (and frustrating) at times! A person’s income, marital status, employment and level of disability can change from year to year, making it difficult to determine which tax credits to apply for.
Here are some examples of the impairments that qualify for the disability tax credit (DTC) as per the Government of Canada’s official website. To see the complete list of applicable DTCs, click here.
Walking
Canadians with “no apparent mobility impairment” who are “unable to walk a city block without stopping frequently to rest because of shortness of breath or pain” would be qualified for the DTC because of the “inordinate amount of time” it takes them to navigate a city by foot. Canadians who demonstrate the ability to walk one or more city blocks without significant issues would not qualify for the DTC.
Dressing
Getting dressed and/or undressed can be a challenge for some Canadians. People who are able to put on shoes without assistance or the use of a device would not qualify for the DTC.
Persons who must make several attempts to put on a pair of shoes, or experience significant discomfort in doing so, would qualify for the DTC.
Hearing
Canadians who experience difficulty in hearing due to short-term conditions (like wax blockage or infection) are not eligible for the DTC. A person who experiences hearing impairment but is able to function without the assistance of a hearing device would also not be eligible for the DTC.
Canadians who are unable to hear even with the use of a device – or take longer than the average person to “understand spoken conversation” would qualify.
Feeding
A person who cannot successfully eat a bowl of soup in a “reasonable length of time even with the use of an aid” would be eligible for the DTC.
Speaking
Canadians who have received voice therapy but are deemed inappropriate for an aid maybe be eligible for the DTC if they are unable to speak and be understood and must rely on alternate methods of communication.




