Disability tax credit eligibility: the tests the CRA applies

What are the disability tax credit eligibility criteria?

The CRA's disability tax credit eligibility test has three parts that must all be met: the impairment is severe, it is prolonged, and a medical practitioner who is allowed to assess that kind of impairment certifies both facts on Form T2201. Meeting two of the three is not enough.

Prolonged means the impairment has lasted, or is expected to last, for a continuous period of at least 12 months (CRA, Guide RC4064). Severe has a specific meaning: the effect on a basic activity must reach the marked or significant level described below.

Eligibility is a separate decision from the credit itself. Once you are approved, the amounts and how to claim them are covered on the disability tax credit overview.

Is there a disability tax credit eligibility list of conditions?

No. The CRA does not publish a list of qualifying diagnoses, and no condition qualifies by name alone. Guide RC4064 says eligibility is based on the effects of the impairment rather than solely on the medical condition.

What the CRA does publish is a list of areas it assesses. These are the categories practitioners answer in Part B of the T2201:

Two people with the same diagnosis can get different decisions. One person with multiple sclerosis may walk short distances slowly on most days and not meet the walking test, while another may need three times longer to dress every morning and qualify under dressing.

What does markedly restricted mean for the DTC?

A person is markedly restricted when, even with appropriate therapy, medication and devices, they cannot do a basic activity of daily living, or it takes them 3 times longer than a person of similar age without the impairment. The restriction must be present all or almost all of the time, which the CRA treats as generally at least 90% of the time.

The 3 times benchmark is about the time the activity itself takes, not the time someone chooses to spend. If an average adult dresses in 5 minutes and you need 15 minutes or more almost every day because of joint pain and stiffness, that is the kind of fact the practitioner records.

Examples by category

The examples above are summaries for orientation. The exact wording of each test is in Part B of the current T2201 form, and the practitioner must answer those questions, not these summaries.

Who can certify each type of impairment?

Only certain practitioners can sign Part B, and each can only certify the areas within their field. A medical doctor or nurse practitioner can certify any category. Other professionals are limited, as the CRA sets out in RC4064 for 2025.

Choosing the right person matters. A physiotherapist who knows your mobility well can certify walking, but cannot certify a mental functions restriction in the same form.

What is the cumulative effect of significant restrictions?

Cumulative effect is the route for adults and children who are not markedly restricted in any single activity but are significantly restricted in two or more. The CRA asks whether the restrictions, taken together, are equal to being markedly restricted in one activity, and whether they exist together all or almost all of the time.

For example, a person with a lung condition and arthritis might walk slowly and also take much longer to dress, with neither restriction reaching 3 times longer on its own. If the combined effect is equivalent to one marked restriction, and it is present at least 90% of the time, the practitioner can certify under cumulative effect. Life-sustaining therapy cannot be counted as one of the restrictions in a cumulative effect claim.

How does life-sustaining therapy qualify?

Life-sustaining therapy qualifies when it supports a vital function, is needed at least 2 times a week, and takes an average of at least 14 hours a week. The CRA counts only time dedicated to the therapy, meaning time taken away from normal everyday activities. Travel time to receive the therapy, going to medical appointments and recuperation after therapy (unless medically required) do not count.

The CRA gives kidney dialysis, chest physiotherapy and insulin therapy as examples. People diagnosed with type 1 diabetes are deemed to meet the frequency and 14-hour criteria, so a doctor or nurse practitioner can certify them without logging the hours (CRA, RC4064).

Can I qualify if my condition comes and goes?

Sometimes. The CRA requires the restriction to be present all or almost all of the time, generally at least 90%. A condition with long symptom-free periods, such as flares a few times a year, will usually not meet that standard even if each flare is disabling.

Where symptoms are constant but vary in intensity, the question becomes whether the restriction is still marked on the better days. Practitioners should describe a typical week, how many days are affected, and what you cannot do on those days. Episodic mental health conditions raise the same issue; see DTC for mental health conditions.

Disability tax credit eligibility for adults: a self-check before you apply

The CRA decides, not you, but answering these questions honestly helps you decide whether to book the appointment and which practitioner to ask.

1. Has the impairment lasted 12 months, or does your practitioner expect it to?
2. Which of the nine areas is affected the most, day to day?
3. Is the effect present at least 9 days out of 10, even with medication, therapy or devices?
4. Does the activity take you 3 times as long as other people your age, or can you not do it?
5. If no single area is that severe, are two or more areas significantly limited at the same time?
6. Is the practitioner who knows you best allowed to certify that area?

If the answers point to yes, the next step is the disability tax credit application. Adults with income and people claiming for a relative apply the same way; the only difference is who claims the credit afterwards.

Why does the CRA refuse DTC eligibility?

Refusals usually trace back to what Part B says rather than to the condition. Common patterns include a practitioner describing the diagnosis without describing the restriction, answers showing the effect is present less than 90% of the time, a certifier who is not allowed to assess that category, and missing dates for when the restriction started.

The CRA may write to the practitioner for more information, and the practitioner has 60 business days to respond. If you are still refused, you can ask for a review with new medical evidence or file an objection within 90 days of the notice of determination.