Conditions that may qualify for the Disability Tax Credit (DTC) in Canada include arthritis, autism, ADHD, cancer, Crohn’s disease, diabetes, fibromyalgia, hearing loss, migraines, PTSD and other mental health conditions. Eligibility generally depends on how the impairment affects everyday functioning, rather than the diagnosis alone.
Use the condition guides below to understand which CRA requirements may apply to you or a family member.
There Is No Universal List of Automatically Approved Conditions. Two people with the same diagnosis may receive different decisions. Type 1 diabetes has a specific rule for 2021 and later years, explained below, but an application and medical certification are still required.
This page focuses on conditions and eligibility. For an overview of the program, see our Disability Tax Credit guide.
On This Page:
- 1. Conditions That May Qualify
- 2. What the CRA Assesses
- 3. How Severe Must the Limitations Be?
- 4. Multiple and Fluctuating Conditions
- 5. Information to Discuss With Your Practitioner
- 6. Frequently Asked Questions
- 7. Your Next Steps
Medical Conditions That May Qualify for the Disability Tax Credit
The following examples are not an exhaustive list. Each guide explains the relevant limitations, possible eligibility routes and information to discuss with your medical practitioner.
Mental Health and Neurodevelopmental Conditions
- Anxiety, depression and other mental health conditions: Severe limitations in everyday mental functions may qualify. The assessment goes beyond whether symptoms make work stressful or difficult.
- PTSD: Relevant effects may involve memory, judgment, adaptive functioning or regulation of behaviour and emotions.
- ADHD: The CRA considers the severity of restrictions in everyday mental functioning, not simply a diagnosis or trouble concentrating at school or work.
- Autism: Adults and children may qualify when their individual functional limitations meet the criteria. Support needs and functioning must be assessed in context.
Pain, Joint and Neurological Conditions
- Arthritis: Joint symptoms may restrict walking, dressing or feeding. The evidence should explain the activities affected and the time or assistance required.
- Fibromyalgia: Pain, fatigue and cognitive symptoms may affect one or several eligible categories. The combined effects can be relevant.
- Migraines: Frequency, duration and ongoing functional effects matter. Occasional severe attacks alone may not meet the DTC’s requirements.
Cancer and Digestive Conditions
- Cancer: The illness, treatment or lasting complications may cause qualifying restrictions. Cancer stage or treatment alone does not establish eligibility.
- Crohn’s disease: Difficulty personally managing bowel functions may be relevant. Frequent bathroom visits alone do not necessarily meet the eliminating-category test.
Diabetes and Therapy Requirements
- Diabetes: Type 1 diabetes has a specific eligibility rule. Type 2 diabetes may qualify through qualifying therapy requirements or severe and prolonged functional limitations.
Type 1 Diabetes: For 2021 and later tax years, people with type 1 diabetes are deemed to meet the life-sustaining therapy requirements. A medical practitioner must still certify the condition through the DTC application process.
Hearing and Sleep Conditions
- Hearing loss: The assessment considers understanding spoken conversation with a familiar person in a quiet setting, even with appropriate hearing devices.
- Sleep apnea: A diagnosis or CPAP prescription does not automatically qualify. Time spent asleep while a CPAP machine delivers treatment does not count toward the therapy-hours requirement.
Don’t see your condition? It may still cause qualifying limitations. Other examples include multiple sclerosis, Parkinson’s disease, brain injuries and serious vision impairments. Discuss the applicable CRA category with your practitioner.
What Does the CRA Assess for DTC Eligibility?
The CRA organizes eligibility around these categories:
- Walking
- Mental functions necessary for everyday life
- Dressing
- Feeding
- Eliminating: personally managing bowel or bladder functions
- Hearing
- Speaking
- Vision
- Life-sustaining therapy
The CRA’s eligibility guidance explains the specific test for each category. The condition’s name helps describe the medical cause; the application must establish the relevant qualifying effects.
How Severe Must Your Limitations Be?
A Marked Restriction
For many activities, a marked restriction generally means you are unable to perform the activity or take at least three times longer than someone of a similar age without the impairment, despite appropriate therapy, medication and devices.
The restriction generally must exist at least 90% of the time and last, or be expected to last, at least 12 continuous months. Category-specific rules apply, including separate vision criteria.
Life-Sustaining Therapy
For 2021 and later years, this route generally requires qualifying therapy that supports a vital function at least twice weekly, averaging at least 14 hours per week. The impairment must last or be expected to last at least 12 continuous months.
Only qualifying activities count toward the hours. The type 1 diabetes rule described above is an exception to having to establish those therapy requirements individually. See the CRA’s life-sustaining therapy criteria.
Can Multiple or Fluctuating Conditions Qualify?
Limitations in More Than One Category
You may qualify through the cumulative effect of significant limitations in two or more eligible categories. Their combined impact must be equivalent to a marked restriction, and the limitations must exist together all or almost all of the time.
One condition can affect several categories. Several diagnoses can also affect only one category. What matters is the pattern of functional limitations, not the number of diagnoses.
Life-sustaining therapy is assessed separately and is not included in the cumulative-effect calculation. Read the CRA’s cumulative-effect criteria.
Good Days, Bad Days and Invisible Symptoms
Symptoms do not have to be visible to matter. However, occasional severe episodes may not satisfy the required frequency of restriction. Explain what remains difficult between episodes, how often limitations occur and what support you need.
Describe a representative period, including better days. Focusing only on your worst day may give an incomplete picture.
What Information Should You Discuss With Your Practitioner?
Prepare a short summary connecting your condition to the affected activity:
- What happens: Describe the specific difficulty.
- Time and assistance: Explain how long the activity takes and who helps.
- Frequency: Note how consistently the limitation occurs.
- Treatment: Describe limitations that remain with medication, therapy or devices.
- History: Identify when the limitations began and relevant medical records.
Example: Instead of only saying “I have arthritis,” explain which parts of dressing require help, how long they take and how often this happens. Your practitioner can assess those facts against the relevant criteria. This example does not guarantee eligibility.
The practitioner completes the medical certification, and the CRA determines eligibility. See how to apply for the Disability Tax Credit for the T2201 process.
DTC Medical Conditions: Frequently Asked Questions
Does a Permanent Diagnosis Automatically Qualify?
No. A lifelong condition does not necessarily cause limitations severe enough to meet the DTC test. Duration and severity are separate considerations.
Can I Qualify if I Am Still Working?
Yes, potentially. The DTC does not require you to stop working. Equally, being unable to work does not automatically qualify you.
Can Children Qualify?
Yes. Children with qualifying impairments may be eligible. Their functional limitations are considered in relation to children of a similar age without the impairment. Ordinary age-related care needs alone are not enough.
Does LTD or CPP Disability Approval Prove DTC Eligibility?
No. Each program applies its own requirements. Private disability insurance and CPP Disability generally focus on work capacity, while the DTC assesses specific impairments and therapy requirements.
Can My Condition Qualify Even if It Is Not Listed Here?
Yes. This directory provides examples, not a complete list of eligible diagnoses. Use the CRA categories to discuss how your own impairment affects you.
Find Your Next Step
- Ready to apply? Follow our DTC application guide.
- Wondering what you could receive? Learn about DTC amounts, transfers and refunds.
- Already denied? Review your options and deadlines in our DTC denial guide.
Looking for help with a denied LTD insurance claim? Samfiru Tumarkin LLP’s disability lawyers help people challenge denied or terminated insurance benefits across Canada, excluding Quebec.