In order to qualify for the Disability Tax Credit, the impairment must ‘markedly restrict’ an individual in one or more of the following daily life functions or activities:
- elimination (bowel or bladder functions)
- performing the mental functions necessary for everyday life
Also, if you or a loved one meets one of the following conditions you may qualify:
- He or she is blind. (Visual acuity in both eyes is 20/200 (6/60) or less with the Snellen Chart (or an equivalent)).
- He or she needs, and must dedicate a certain amount of time specifically for, life-sustaining therapy to support a vital function.
Check out our list of qualifying conditions.