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Life Sustaining Therapy

Diabetes

According to the income tax act, Life Sustaining Therapy is defined as:

Life-sustaining therapy

2.14 For purposes of the disability tax credit, life-sustaining therapy is described in paragraph 118.3(1)(a.1) as therapy that:
• is essential to sustain a vital function of the individual;
• is required to be administered at least three times each week for a total duration averaging not less than 14 hours a week (see ¶2.15); and
• cannot reasonably be expected to be of significant benefit to persons who are not so impaired.

Source: https://www.canada.ca/en/revenue-agency/services/tax/technical-information/income-tax/income-tax-folios-index/series-1-individuals/folio-1-health-medical/income-tax-folio-s1-f1-c2-disability-tax-credit.html

What does this mean for Diabetics?

If you are an insulin dependent diabetic (Type 1 OR Type 2) you may qualify for the Disability Tax Credit. Many medical practitioners will often state this is only for Type 1 Diabetics. However – that is not true. The requirements do not mention either “Type 1” or “Type 2” diabetics – rather – that the therapy is used to support a vital function. Any Type 2 Diabetic that is injecting insulin, is doing so to sustain life.

There are many ways one can qualify for the Disability Tax Credit. There is a section for Walking, Feeding, Dressing, Speaking, Hearing, Elimination, and Mental Functions Necessary for Everyday Life. However – Life Sustaining Therapy is it’s own section, and you do not need to be affected in any other category to gain eligibility for the Disability Tax Credit, so long as you are meeting the requirements for Life Sustaining Therapy. In fact, the CRA notes that:

“With respect to LST (Life Sustaining Therapy) required to sustain a vital function, the gravity of the person's state of being is recognized. If they did not receive the life-sustaining therapy, they would die. Regardless of the individual's ability to perform the BADLs (basic activities of daily living), the need for LST to simply stay alive will entitle the individual to receive the DTC (Disability Tax Credit). In fact individuals qualify on the basis of LST may well be able to perform all the BADLs.”

True North Disability Services has successfully helped thousands of clients from across Canada obtain the Disability Tax Credit, and are experts at helping diabetics recover the refunds they are entitled to. Have a question? Please contact us today and we would be happy to help!

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