Walking

A person with no apparent mobility impairment who can walk a short distance (such as a city block) without any issues would not qualify for the disability tax credit (DTC).

A person who is able to walk a short distance with the use of a cane, at a similar pace as a person who uses no aids, would also not qualify for the DTC because it doesn't take them an inordinate amount of time.

However, a person with no apparent mobility impairment who is unable to walk a short distance without stopping frequently to rest because of shortness of breath or pain may qualify for the DTC because it takes him or her an inordinate amount of time.

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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