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Income Security Advocacy Centre

Income Security Advocacy Centre

ISAC works to address issues of income security and poverty in Ontario

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Disability Tax Credit eligibility has been expanded

August 8, 2022

ISAC welcomes the Canada Disability Tax Credit (DTC) eligibility criteria expansion for mental functions and life-sustaining therapy. People living with mental disorders have long faced multiple barriers accessing the DTC.

The DTC is a non-refundable tax credit that reduces the income tax payable of applicants who qualify. In order to qualify, an applicant must have a severe and prolonged impairment in physical and/or mental functions that impedes their ability to carry out the basic activities of daily living. For 2021, the value of the DTC is $1,299.

The recent major changes to eligibility include:

  • Expanded eligibility criteria under the mental functions category, such as adaptive functioning, attention, concentration, goal-setting, judgement, memory, perception of reality, problem-solving, regulation of behaviour and emotions and verbal and non-verbal comprehension.
  • More activities recognized in determining time spent on life-sustaining therapies. For example, where in individual is not able perform therapy related activities, the time spent by another person to assist may be counted towards time spent on therapy. Further, medically required recuperation after therapy can be counted towards time spent on therapy.
  • Required frequency of life sustaining therapy decreased to a minimum of two times per week, down from three times per week.
  • People with Type 1 diabetes now deemed to receive life-sustaining therapy.

Importantly, the DTC is gateway to eligibility for a number of federal disability benefits and programs such as such as the working income tax benefit, child disability benefit, Registered Disability Savings Plan and Canada Disability Savings Grant.

To learn more about these changes, click here.

To access the new forms for your medical practitioners to fill out, click here.

Disability Justice, Government Benefits - General

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1500 – 55 University Avenue, Toronto, ON M5J 2H7
Tel: (416) 597-5820 • Toll Free: 1-866-245-4072 • Fax: (416) 597-5821

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This site contains general legal information for people in Ontario, Canada. It is not intended to be used as legal advice for a specific legal problem. ISAC is a not-for-profit, non-partisan organization. ISAC is funded by Legal Aid Ontario (LAO). The funding for this website is also provided by LAO. The views expressed in any of ISAC’s publications (including written, oral, or visual) are the views of the clinic and do not necessarily reflect those of LAO.