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Life-Sustaining Therapy Impairment and the Disability Tax Credit

The DTC supports individuals who require life-sustaining therapy to manage their health. 

Eligibility Criteria:

  • The therapy must be required at least 2 times per week (for tax years 2021 and later)

  • For tax years prior to 2021, the therapy must have been required at least 3 times per week

  • The total time spent on therapy must average at least 14 hours per week (see below for the list of what is and what is not included in the 14 hours 

    • Common Qualifying Conditions:

  • Type 1 Diabetes (Medical practitioners no longer have to provide details of therapy for 2021 and later years)

  • Dialysis 

  • Insulin therapy requiring manual adjustments 

  • Oxygen therapy 

  • Chest physiotherapy for cystic fibrosis 

    • Medical Certification:

    Must be certified by a medical doctor or nurse practitioner

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    WHAT IS INCLUDED IN THE 14 HOURS?

    • Activities related to adjusting and administering medication or determining the amount of a compound that can be safely consumed

    • Maintaining a log related to the therapy

    • Managing dietary restrictions related to therapy that either requires daily consumption of a medical food to limit a particular compound, or requires a regular dosage of medication that needs to be adjusted daily

    • Receiving life-sustaining therapy at home or at an appointment

    • Coaches who don't want to rely on word-of-mouth and networking events to find their next clientSetting up and maintaining equipment used for the therapy

    • Time spent by another person to perform or supervise the therapy on behalf of a child or carry out activities like those listed above

    • Time spent assisting a person who is unable to perform the activities related to administering the therapy because of the effects of the impairment(s)

    WHAT IS NOT INCLUDED IN THE 14 HOURS?

    • Exercising

    • Managing any dietary restrictions or regimes that are not listed as included in the 14 hours

    • Medical appointments that do not involve receiving the therapy or determining the dosage of medication, medical compound, or medical formula

    • Obtaining medication

    • Recuperating after therapy (unless medically required)

    • Time a portable or implanted device takes to deliver therapy

    • Travel time to receive therapy