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Types of Restriction Eligible for the Disability Tax Credit

September 12, 2013

A handicap or severe disability often leads to troubles with daily activities. For a disabled person who is not able to function at societal standards, the Canada Revenue Agency (CRA) offers a tax credit and benefit program. In reserving funds for people with disabilities, the CRA is able to refund significant sums of money (between $1,500 and $40,000!) to those who claim the Disability Tax Credit.


To qualify for the Disability Tax Credit a person needs to have a disability that lasts longer than 12 months and prohibits daily activities.

These tasks include:

– Dressing
– Elimination- bowel and/or bladder function
– Feeding
– Mental functions necessary for daily activities
– Speaking
– Walking

A disabled person may qualify for the Disability Tax Credit if he or she is markedly restricted in at least one area or significantly restricted in two or more areas.

Markedly Restricted

A markedly restricted individual has difficulty with at least one of these activities. This can be evident in the amount of time he or she needs to accomplish a basic task. Having trouble with this task must persist majority of the time, if not consistently. This inconvenience must go on for over 12 months. Even when a disabled person has assistance through therapy, he or she probably shows signs of struggle when completing the task.

For example, consider a person who uses a wheelchair to boost mobility. While most daily activities can be accomplished independently, mobility will prove to be difficult every day. This individual cannot walk and, as a result, is markedly restricted.

Significantly Restricted

When a disabled person is restricted in two or more areas of daily function, he or she is considered significantly restricted. In this context, the term “significantly” means less than markedly. Still, two areas of significant restriction may mean a person is markedly restricted. This is especially true if two activities occur at the same time, such as walking and bladder function.

The effect of being partially limited in two areas often causes an individual to be considered “markedly restricted” when it comes to performing daily living tasks. A good example of this is someone who has limited mobility and difficulty with certain mental functions. Or, a person with vision impairments and trouble feeding him or herself.

Why Do Types of Restriction Matter?

The Canada Revenue Agency reviews Disability Tax Credit Certificates before qualifying an individual for the benefit program. More than looking for the title of a disability, the CRA seeks to know about daily limitations that result from disability.

These are the details and correlating effects that the CRA looks for when reviewing an application. They want to know how one restriction effects daily living and they want to understand how multiple restrictions work to hamper certain tasks.

Whether a disabled individual is markedly or significantly restricted, there are options. Applying for the Disability Tax Credit opens doors to many opportunities. Listed here are general guidelines for Disability Tax Credit eligibility. Personalized advice is available in a free consultation provided by Benefit Specialists at the National Benefit Authority. Seek the advice of professionals when applying for the Disability Tax Credit. With limited restrictions, financial assistance offers some relief.

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