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Tax Credits for people with Diabetes
Am I eligible for the Disability Tax Credit (DTC) if I have diabetes?
The Canada Revenue Agency recognizes insulin as a life-sustaining therapy so anyone with diabetes using insulin whose doctor certifies they spend an average of at least 14 hours per week on activities related to determining and administering insulin may be eligible for the DTC.
What activities can I count towards the 14-hours per week requirement for eligibility?
You must spend an average of at least 14 hours per week on the following activities:
- Monitoring blood glucose levels
- Preparing and administering the insulin
- Calibrating necessary equipment
- Maintaining a logbook of blood glucose levels
What activities can I not count towards the 14-hours per week?
You cannot include the time spent on the following activities:
- Counting carbohydrates
- Exercising
- Recuperating from hypoglycemia or hyperglycemia
- Meal preparation
Can parents of children with type 1 diabetes claim the DTC?
The Canada Revenue Agency has adopted the policy that the combination of the child and his or her caregiver’s time spent on the specific activities necessary to administer insulin meets the 14-hour per week requirement for eligibility. Therefore, applicants age 15 years and younger with type 1 diabetes qualify for the DTC as long as the child’s doctor or specialist certifies the T2201 Disability Tax Credit Certificate.
Where do I find the application for the DTC?
The form T2201 Disability Tax Credit Certificate can be located on the Canada Revenue website.
Are there other tax credits or tax benefits available to people living with diabetes?
- Provincial and Territorial Disability Credits
Once you have been certified as eligible for the federal DTC, other provincial or territorial disability tax credits may be available to you, depending on where you live in Canada. - Child Disability Benefit (CDB)
Parents with a child with type 1 diabetes who qualifies for the DTC may also be eligible for the Child Disability Benefit supplement which is calculated automatically and added to their Child Tax Benefit (“family allowance”, “baby bonus”). Both the Child Tax Benefit and the Child Disability Benefit are based on family net income. - Medical Expense Tax Credit (METC)
If you have receipts for medical expenses (diabetes related or otherwise) over a 12 month period that ended last year that add up to more than 3% of your net income – or $1,926 whichever is less, then you may claim the federal METC. These expenses can also be claimed on the your provincial or territorial return.
Where can I find more information on federal tax credits and benefits for Canadians living with diabetes?
On the Canada Revenue Agency website or email your questions about this or any of our advocacy activities to