December 3rd is the International Day of Persons with Disabilities, a day for promoting the well-being and rights of people with disabilities of all kinds by improving accessibility in all aspects of our world.

Did you know: If you have lymphedema, you may be eligible for the Disability Tax Credit (DTC) from the Government of Canada? The DTC is a non-refundable tax credit that helps people with disabilities, or their supporting family member, reduce the amount of income tax they have to pay. If you or a supporting family member pays income tax and your lymphedema causes you a marked restriction* in one of the following areas, you may be eligible for the DTC:

  • Walking
  • Mental Functions
  • Dressing
  • Feeding
  • Eliminating
  • Hearing
  • Speaking
  • Vision
  • Life-Sustaining Therapy

*Marked Restriction: According to the Government of Canada, your condition causes you a Marked Restriction to one of the activities listed if:

  • You are unable to do the activity, or it takes 3 times longer than someone of similar age without the impairment, even with the use of appropriate therapy, medication, and devices
  • This restriction is present all or almost all of the time (generally at least 90%)
  • The restriction has lasted or is expected to last for a continuous period of at least 12 months

If you do not meet this definition, you may qualify under Cumulative Effect Eligibility. The cumulative effect of significant limitations* combines the effects of limitations in 2 or more categories if, together, their effect is as severe as having a marked restriction in 1 category:

  • Walking
  • Mental Functions
  • Dressing
  • Feeding
  • Eliminating
  • Hearing
  • Speaking
  • Vision

*Significant Limitation: 

  • The 2 or more limitations exist together all or almost all of the time (generally at least 90%)
  • If the limitations were combined, their cumulative effect (combined impact) would be both of the following:
    • present all or substantially all of the time (generally interpreted as 90% or more), even with the use of appropriate therapy, devices, and medication
    • equivalent to being unable, or taking 3 times longer than someone of similar age without the impairment, to do an activity in 1 of the categories

FINAL TIP: If you qualify for the DTC, you may be eligible to receive backdated refunds as far back as 10 years.

Could you or someone you know qualify for this tax credit? If so, apply today on the Government of Canada website:

https://www.canada.ca/en/revenue-agency/services/tax/individuals/segments/tax-credits-deductions-persons-disabilities/disability-tax-credit.html

Please note: the information and definitions above are accurate at the time of writing in accordance with the Government of Canada website, but may change over time. We recommend checking the DTC page on their website for the most up-to-date eligibility information. ALA is not an expert on anything related to taxes or tax law nor do we have any say or impact on decisions made by the governing bodies on this or any other credit.