In our last article (Click here to view in New Window), we opened the door on the Disability tax credit (DTC). This article will focus on the first seven medical conditions are included within the DTC.
The DTC eligibility is broken into ten groups, but please note you only need to meet the conditions of one of these medical groups. Due to article space, seven of the ten groups will be listed now and the remaining three in my next article. While this article will provide an overview, please visit PennyDimeDollar.com for a comprehensive list of eligible medical conditions – as well as the first DTC article I wrote. The first seven or the ten medical condition groups are:
- Vision: If you are legally blind or at least 90% of the time you are least meet one of the following in both eyes:
- Have visual acuity which is 20/200 (6/60) or less on the Snellen Chart (or equivalent)
- Have the greatest diameter of the field of vision is 20 degrees or less.
- Speaking: If you, with therapy, medication, and devices, take an excessive amount of time to speak (to be understood) in a quiet setting and that this occurs at least 90% of the time.
- Hearing: Even using an appropriate device (cochlear implant, hearing aid), you take an excessive amount of time to hear to understand spoken conversation with a familiar person in a quiet setting at least 90% of the time.
- Walking: Even with the use of therapy, medication, or devices (cane, occupational therapy), you take an excessive amount of time to walk and that this occurs at least 90% of the time.
- Eliminating (Bowel and Bladder functions): Even with appropriate therapy, medication, and devices (ostomy, biological therapy), if at least 90% of the time you are unable or take an excessive amount of time to manage bowel or bladder functions personally.
- Dressing: If at least 90% of the time and with appropriate therapy, medication, and devices (dressing assistance, occupational therapy) takes you an excessive amount of time to dress.
The remaining three medical conditions groups will be included in my next article – Click here to view in a New Window.
At this point, do not get overwhelmed in the DTC process. Your physician or specialist completes the medical part of the form. You only need to complete your name, address, date and birth, Social Insurance Number and phone number and remember you only need to meet the criteria of one of the 10 medical condition groups.
In my next article (Click here to view in New Window), I will continue with the three remaining medical condition groups:
- Mental functions,
- The cumulative effect of more than one condition, and
- Life-sustaining therapy that can include diabetes, providing the criteria is met.
Do not get discouraged or overwhelmed as the process is straightforward and includes substantial tax savings and additional benefits, which I will also cover in the next article – (Click here to view in New Window)
Andre Choquette is an accountant in public practice and an author of over 30 books through Prentice Hall and other publishers. He is also a software developer of software apps and websites. Andre resides with his wife Wanda at Christina Lake.
<-Click here to view the first DTC article or Click here to view the next DTC article->