A person who is having difficulty hearing but the problem is attributable to a short-term condition, such as a wax blockage or infection, would not qualify for the disability tax credit (DTC).
A person who is able to hear with the use of a hearing aid or implant would also not qualify for the DTC, even though the person has a severe and prolonged hearing impairment, because he or she is able to hear adequately with the use of a hearing device.
However, a person who, even with the use of a device or for whom a device is not appropriate, is unable to hear or who takes significantly longer than an average person who does not have the impairment to understand spoken conversation, may qualify for the DTC.
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