Walking Impairment and the Disability Tax Credit

Walking impairments that significantly restrict mobility or require substantial time and effort may qualify for the DTC.

Eligibility Criteria:

  • Being unable to walk

  • Requiring an inordinate amount of time to walk a 100m (one city block or the length of a football field) compared to an unimpaired individual

  • Your condition affects you almost all the time, about 90% or more

  • Your impairment has lasted or is expected to last for a continuous period of at least 12 months

Common Qualifying Conditions:

  • Multiple sclerosis

  • Parkinson’s disease

  • COPD (Chronic Obstructive Pulmonary Disease)

  • Spinal cord injuries

  • Amputation

  • Severe arthritis

Medical Certification:

Must be certified by a medical doctor, nurse practitioner, occupational therapist or physiotherapist