While medical doctors can certify all types of impairments, other practitioners may certify impairments in their respective fields, as summarized in the following table. The types of medical practitioners who are permitted to certify eligibility for the disability tax credit are specified in the Income Tax Act and currently include medical doctors, audiologists, occupational therapists, optometrists, physiotherapists, psychologists and speech-language pathologists. The basic activities of daily living are defined as: walking feeding or dressing oneself mental functions necessary for everyday life speaking hearing and eliminating bodily waste.Īn eligible medical practitioner must certify that the effects of the impairment result in the individual meeting one of the criteria listed above.
markedly restricted in the individual’s ability to perform a basic activity of daily living, due to the effects of one or more severe and prolonged impairments in mental or physical functions.The effects of the impairment must be such that the individual is blind or, even with appropriate therapy: To be eligible for the disability tax credit, an individual must have a severe and prolonged impairment in physical or mental functions. For 2017, the credit amount is $8,113, which provides a federal tax reduction of up to $1,217. The disability tax credit is a 15-per-cent non-refundable tax credit that recognizes the impact of non-itemizable disability-related costs on an individual’s ability to pay tax. Personal Income Tax Measures Disability Tax Credit – Nurse Practitioners Measures to Strengthen Canada’s Trade Remedy Systemġ A “–” indicates a nil amount, a small amount (less than $500,000) or an amount that cannot be determined in respect of a measure that is intended to protect the tax base.Ģ Totals may not add due to rounding. Improving Market Access for the World’s Least Developed Countries
GST/HST Rebate to Non-Residents for Tour Package AccommodationsĬustoms Tariff and Special Import Measures Opioid Overdose Treatment Drug – Naloxone Investment Tax Credit for Child Care SpacesĮxtending the Base Erosion Rules to Foreign Branches of Life Insurers Timing of Recognition of Gains and Losses on DerivativesĪdditional Deduction for Gifts of Medicine Reclassification of Expenses Renounced to Flow-Through Share Investors Medical Expense Tax Credit – Eligible ExpendituresĮlectronic Distribution of T4 Information SlipsĪllowances for Members of Legislative Assemblies and Certain Municipal OfficersĪnti-Avoidance Rules for Registered PlansĬlean Energy Generation Equipment: Geothermal EnergyĬanadian Exploration Expense: Oil and Gas Discovery Wells Disability Tax Credit – Nurse Practitioners
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