Mild Restrictions (Cumulative Effects of 2 or More Functions)

Many people and their medical practitioners are not aware that patients with mild restrictions may qualify for the DTC.  The DTC qualifying criteria define three different levels of restrictions may each qualify.  The first two are defined under the “Markedly Restricted” definition, as patients who are EITHER “unable” to function, or patients who require an “inordinate” amount of time to function can qualify.  For example, those who are unable to walk or those who are can walk but walk slowed in walking can qualify.  The third is defined under the “Cumulative Effects” definition, patients who are not restricted to the degree defined under Markedly Restricted (at least three times slowed) in any one function, but are instead slowed to a lesser degree in two or more functions, such that the combined or “cumulative” effects of these multiple restrictions is equivalent to a marked restriction (three times slowed being the least degree of markedly restricted).  For example, a person who is not three times slowed in walking, or dressing, or food preparation, but is slowed to a lesser degree in each, such that when added together, these restrictions are arguably equivalent to being three times slowed in any one.

By assigning a number to each of these three degrees of restriction, it can help to better understand.  Being “unable” can be described as a 100% restriction, or severe.  Being “three times” slowed (inordinate amount of time) can be described as a 50% restriction, or moderate.  Being restricted to a lesser degree, cumulatively, can be described as an equal percentage portion of each restriction, added together to equal 50%, or 12.5% in the case of four restrictions (4 x 12.5 = 50).  This means persons who are 100% restricted in one function can qualify, who are 50% restricted in one function can qualify, or who are 12.5% restricted in four functions can qualify.  Thus, the severe, moderate, and mild can be considered for the DTC.

Andrew, a 53 year-old who has sleep apnea, asked us to help determine whether he qualified for the DTC.  He described that he had suffered from his condition for over 10 years, and had been formally diagnosed with Sleep Apnea 4 years prior, and prescribed a CPAP device at that time.  Before his diagnosis he described that he only slept a few minutes at a time, waking several times per hour, to the degree that he felt he was in a fog during the day, always on the verge of falling asleep, and always severely tired, fatigued, and suffering.  After his diagnosis, with the use of his CPAP device his sleep improved, where he slept longer durations, but still suffered from sleep loss, though not as severe.  He described that he felt 10% of himself mentally and physically pre-treatment, and about 70% of himself post-treatment.  He was better, but not cured.  Based on that description we assessed that he qualified for the DTC for the full 10-years based on the “cumulative effects” of his restrictions, pre and post-treatment.  He obviously qualified pre-treatment, and although his treatment improved his mental and physical fatigue, he remained restricted each day, though to a lesser degree.  Based on the combined restrictive effects, he qualified.

We helped identify that his mobility and mental functions where restricted, his walking, dressing, food preparation, or his mental functions where not “unable”, nor “three times” slowed, but rather somewhat slowed, slowed to a lesser degree, such that when added together, they were equivalent to a moderate restriction (three times slowed) in one function. We explained this to his doctor, and how to complete the DTC application forms to accurately show this, and Andrew’s claim was approved for the full 10-years plus future years.  He received $18,234 in a lump sum income tax credit/refund paid by cheque from CRA.

Common medical conditions that can cause 2 or more mild restrictions and qualify for the DTC:

COPD, Lung/Breathing Disorders, Arthritis, Osteoarthritis, Stenosis, Tendonitis, Club Foot, Hip Problems, Hip Replacement, Knee Replacement, Foot Injury, Ankle Injury, Knee Injury, Hip Injury, hand/wrist/elbow/shoulder/back injury or disorders, Multiple Sclerosis, Diabetes, Sleep Apnea, Age Related ailments, Asthma (moderate to severe), Cancer, Fibromyalgia, Heart Attack, Stroke, Ataxia, Balance/Inner Ear Restrictions, Dizziness, Vertigo, affective disorders and psychiatric conditions, cardiovascular diseases, infection and metabolic diseases, musculoskeletal disorders, neurologic disorders, sensory abnormalities, medications, and many, many, more.  

Be sure to take our Free Instant Online DTC Assessment to determine whether you may qualify, for which number of years, and the benefit amount available for your specific case, for past and future years.  Remember it absolutely FREE!  CLICK HERE FOR YOUR FREE DTC ASSESSMENT.

Making Every Canadian Count: How Disability Tax Credits and Benefits Help Average Canadians

Life can be hard enough without having to worry about financial struggles. But for Canadians with certain disabling conditions, life can be even more difficult. They are often ineligible for certain benefits and may believe they have no other options. The good news is that help is available in the form of Disability Tax Credits (DTC) and other disability-related benefits. This case study carousel dives into how these credits and benefits help Canadians with limiting conditions live better lives.

Children’s DTC Claims

Children who are restricted in any of the listed DTC “basic activities of daily living” categories (described in our case studies in this section) can qualify for the DTC as well.  There is not age limit for this program, where young and old can qualify.  The key difference is


People who are diabetic generally fall within two main groups within the DTC qualifying criteria, those who insulin dependant and those who are not.  For diabetics who are Type I diabetic, or insulin-dependant (also know as Juvenile Diabetes), the DTC may be applicable to them based on the “Life

Mild Restrictions (Cumulative Effects of 2 or More Functions)

Many people and their medical practitioners are not aware that patients with mild restrictions may qualify for the DTC.  The DTC qualifying criteria define three different levels of restrictions may each qualify.  The first two are defined under the “Markedly Restricted” definition, as patients who are EITHER “unable” to

Mental Functions

Matthew was diagnosed with ADD/ADHD when he was a child, and is now 32 years-old. He is married, has two children, and is working full-time.  He was on medication when he was younger but found that the medication made him feel very groggy and “not himself”, so he stopped

Dressing Restrictions

Elaine is a 70 year-old with lower back disorder.  She is generally able to walk at a regular pace, yet finds that bending over is particularly difficult for her.  As a result she takes more time to dress. This includes her morning dressing routine, such as putting on her

Food Preparation and/or Feeding

Tara is a 62 year old client, who had been diagnosed with moderate arthritis which primarily effected her shoulders, arms, wrists, hands.  Being that her work and her previous sports activities required repeated upper body effort, her upper body arthritis was most prominent.  She could walk at a regular

Bowel/Bladder (Increased Frequency in the washroom)

Beverley is a 22-year-old who has Crohns Disease.  She was diagnosed with her condition 4 years earlier, though was symptomatic for 6 years prior to her diagnosis.  Prior to her diagnosis and treatment, she was having 10-15 bowel functions a day, with very loose and uncontrolled bowel movements, often

Walking (Slowed Walking)

Samuel was an active 40-year-old, who played many sports growing up and continued being active into his adulthood.  Samuel noticed that as he aged, his previous and numerous sports injuries were catching up to him.  He stopped playing recreational hockey a few years earlier, then sometime as time passed

Speaking (Moderate Speech Impediment)

Frank is a 32-year-old who has a speech impediment. He has a cleft pallet that causes his speech to be difficult to understand by others. He has partaken in speech therapy to help improve his speech articulation; however, others continue to have difficulty in understanding him.  They will miss

Hearing (Moderate Hearing Loss)

Jennifer, is a 53-year-old who is hard of hearing, and had been informed about the Disability Tax Credit.  She had gradual hearing loss over the years, where her condition progressed such that she required hearing aids 11 years prior.  The hearing aids helped, but she continued to be hard

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