The CRA announced updates to the eligibility criteria for Canada’s Disability Tax Credit (DTC) on June 23. As of June 23, the criteria for mental functions and life-sustaining therapy will be expanded to better reflect the realities of people living with a disability.
As a result of these measures, more families and people living with disabilities will qualify for the DTC. The DTC also opens the door to related benefit programs linked to DTC eligibility, such as the Registered Disability Savings Plan (RDSP) and Canada Worker’s Benefit (CWB), both which provide important financial relief.
The updated criteria will make it easier for individuals to be assessed and give more eligible people access to the DTC and other benefits.
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.
The eligibility criteria will be updated on the CRA’s newly optimized webpages. The CRA recently revised DTC webpages to make it easier than ever for individuals to review eligibility for the credit, to apply and to learn what other benefits they may have access to if they qualify. You can help your clients learn more by directing them to the Disability Tax Credit web page