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Cumulative Effects Impairment and the Disability Tax Credit

The DTC accounts for multiple impairments that together significantly restrict daily activities

Eligibility Criteria (you must meet all criteria below):

  • You have limitations in 2 or more of the cumulative effect categories pictured to the right

  • When your limitations are combined, their overall impact would be like being unable to do an activity or taking three times longer than someone your age without the impairment

  • The two or more limitations are present together almost all the time, about 90% or more even when using therapy, medication or devices

  • Your limitations have lasted or are expected to last for a continuous period of at least 12 months

  • Common Examples:

  • Vision and mobility impairments together 

  • Two or more mobility impairments together 

  • Mental and physical impairments combining to limit daily functioning 

  • Medical Certification:

    Must be certified by a medical doctor, nurse practitioner or an occupational therapist provided they are only certifying limitations for walking, feeding, and dressing

    The image features a vertical arrangement of colored blocks, each labeled with a different aspect of human functioning. The top block is labeled