Examples of impairments

The following examples illustrate the meaning of markedly restricted and inordinate amount of time for the disability tax credit (DTC). The examples provided (in text and video formats) in each section are not exhaustive; however, they do show the basic differences between impairments that qualify for the DTC and those that do not.

Note
To qualify for the DTC, your patient's impairment must be prolonged. See Who is eligible for the disability tax credit? for all of the requirements that must be met to qualify for the DTC.

Forms and publications

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

Related Topics

• Persons with disabilities