Tax Credits for people with Diabetes
The Disability Tax Credit (DTC) for Canadians with Diabetes
Am I eligible for the DTC if I have diabetes?
The Canada Revenue Agency (CRA) recognizes insulin as a life-sustaining therapy, as long as the eligibility criteria described on form T2201 Disability Tax Credit Certificate are met. Individuals using insulin therapy may be eligible for the DTC if their physician certifies they require an average of at least 3 times a week, for an average of at least 14 hours per week on the activities related to administering insulin. To meet the 14-hour requirement, the individual must take time away from normal everyday activities to receive this therapy.
What activities can I count towards the 14-hours per week requirement for eligibility?
Activities that are considered to be part of the therapy:
• Monitoring blood glucose levels;
• Preparing and administering the insulin;
• Calibrating necessary equipment; and
• Maintaining a logbook of blood glucose levels.
Activities that are not considered to be part of the therapy:
• Counting carbohydrates;
• Recuperating from hypoglycemia or hyperglycemia; or
• Meal preparation.
Who can claim the DTC?
Parents of children with type 1 diabetes may be entitled to claim the DTC:
Applicants with type 1 diabetes under the age 18 years may be eligible for the DTC, as long as the child’s physician certifies that the eligibility criteria, as described on form T2201 Disability Tax Credit Certificate, are met.
Adults with diabetes using insulin applying for the DTC:
After receiving your certified T2201 Disability Tax Credit Certificate, the CRA may request additional medical information from your physician to support your eligibility to the DTC.
Where do I find the application for the DTC?
The form T2201 Disability Tax Credit Certificate can be downloaded from the Canada Revenue Website at: http://www.cra-arc.gc.ca/E/pbg/tf/t2201/README.html