Our government is committed to ensuring that all Canadians have access to the credits and benefits to which they are entitled. As you may know, the Disability Tax Credit (DTC) is a non-refundable tax credit that helps people with disabilities, or their supporting family members reduce the amount of income they may have to pay.
To that end, in the last year, the Minister of National Revenue has put in place a plan that will improve the accessibility of the DTC, and has asked the Canada Revenue Agency (CRA) to improve its data collection for the DTC in order to better understand the portrait of DTC claims and the decision-making process of the CRA. Additionally, the CRA is hiring nurses to assess DTC applications in the first step of the process, as well as making it easier for Canadians to apply for the DTC by allowing Nurse Practitioners to complete the applications of their patients.
To be clear:
- There has been no change to the eligibility criteria for the Disability Tax Credit (DTC) related to diabetes.
- The CRA has not changed its decision-making process with regards to the DTC.
- The section on life-sustaining therapy has not changed since the publication of the folio in 2013.
Children under the age of 18 with Type 1 Diabetes qualify for the DTC, as the 14 hour requirement includes the time their parents take to help administer life-sustaining therapy. Adults with Type 1 Diabetes may also qualify, provided they require at least 14 hours a week of life-sustaining therapy.
To be eligible for the DTC, an individual must have a severe and prolonged impairment in physical or mental functions, as defined in the Income Tax Act and as certified by a medical practitioner. Eligibility is not based on a diagnosis, but rather on the effects of the impairment on the ability to perform the basic activities of daily living (as described in the Act).