What are the criteria for admissibility to health related tax credits ?

According to the income tax legislation in Canada, to be admissible a person must have or have had a health restriction for 12 consecutive months (or longer) which is either temporary or permanent and has slowed down his or her daily activities in one or more of the following functions:

  • Vision (blindness or acutely reduced field of vision)
  • Hearing
  • Verbal communication (speech impediment)
  • Walking (reduced mobility)
  • Elimination (bowel or bladder functions)
  • Feeding (including the preparation of meals)
  • Dressing
  • Mental functions necessary for everyday life
  • Life-sustaining therapy (ex.: dialysis, respiratory therapy)

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