The eligibility requirements for the Disability Tax Credit (DTC)  under mental functions and life-sustaining therapy were widened in June 2022. As of today, the application forms reflect these changes.

The major changes to eligibility include:

  • An expanded¬† list of mental functions necessary for everyday life
  • More activities recognized in determining time spent on life-sustaining therapy
  • A decrease in the required frequency of life-sustaining therapy (a total of 14 hours per week, and at least two times per week)
  • People diagnosed with Type 1 diabetes are now deemed to meet the requirements for life-sustaining therapy, effective January 1, 2021

For those whose applications were denied after January 1, 2021, under the mental functions or life-sustaining therapy, do not need to reapply. If you applied on or after January 1, 2021, to June 23, 2022, your application will be reviewed based on the updated criteria.

If you know someone who may be eligible and has not previously applied for the DTC, please let them know about the new changes. The DTC has many benefits, (such as the RDSP!), and our hope is that more qualified people in Canada will be able to access it.

*Medical practitioners who are Interested in learning more about the legislative changes can join the CRA for a webinar on September 14, 2022. Please click here to register.

 

For more information on the Disability Tax Credit and these changes, click here.