Changes to Disability Tax Credit eligibility requirements

On June 23, 2022, the CRA announced changes to the eligibility requirements for the Disability Tax Credit (DTC) making it easier for more people to apply. The areas of expansion include mental functions necessary for everyday life and life-sustaining therapy categories.

The major changes include:

  • More criteria added under the category of mental functions,
  • More activities recognized in determining time spent on life-sustaining therapies,
  • Required frequency of life sustaining therapy decreased (now required a minimum of two times per week from three),
  • People with Type 1 diabetes now deemed to receive life-sustaining therapy.

We welcome these changes and hope that as a result, more people will be able to qualify and also access other benefits such as the Registered Disability Savings Plan (RDSP).

To learn more about these changes click here.