Cumulative effect

A person with arthritis who has some difficulty feeding and dressing himself or herself but manages progressively better through the day with the help of medication would not qualify for the disability tax credit (DTC) since the impairment is not present all or substantially all of the time and is responding to medication.

A person who has had a limb amputated and is adjusting well to an artificial limb, is able to feed and dress himself or herself, and does not need to take an inordinate amount of time to do so, would not qualify for the DTC. While this person clearly has a severe and prolonged impairment that affects both feeding and dressing, he or she is not significantly restricted in these two activities all or substantially all of the time.

However, a person who has suffered from a chronic disease (for example, lupus) for many years and has been treated with high doses of cortisone resulting in hand malformations and the loss of fine motor skills may qualify for the DTC if he or she is significantly restricted in both dressing and feeding all or substantially all of the time. A diagnosis in itself is not enough information to determine the eligibility for the DTC. Rather the qualified practitioner would have to explain the effects of the patient's impairment on his or her ability to perform the basic activities of daily living.

Note
The cumulative-effect criterion is effective for the 2005 and later tax years only. To be eligible, a patient must be significantly restricted in at least two basic activities of daily living or significantly restricted in vision and at least one basic activity of daily living. You cannot include the time spent on life-sustaining therapy. The cumulative effects of these significant restrictions must be equivalent to a marked restriction in a single basic activity of daily living.

If you do not indicate at least two significant restrictions on the bottom of page 8 of Form T2201, Disability Tax Credit Certificate, we will not be able to determine your patient's eligibility for the DTC. In this case, we may contact you to clarify which significant restrictions apply.

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Forms and publications

• Guide RC4064, Medical and Disability-Related Information
• Form T2201, Disability Tax Credit Certificate

Related topics

• Persons with disabilities