Disability Tax Credit
WHAT IS THE DISABILITY TAX CREDIT (DTC)?
The Disability Tax Credit is a non-refundable tax credit used to reduce the amount of tax payable on your income. All or part of these amounts may be transferred between your spouse, common-law partner, or another supporting person.
If a child under 18 years is eligible for the Disability Tax Credit, that
child is also eligible for the child disability benefit.
DISABILITY TAX CREDIT AND YOU
If you have a permanent ostomy, or temporary ostomy for at least 12 months, you can apply for the Disability Tax Credit.
To be approved for the Disability Tax Credit, you must show two things: A) You are restricted in eliminating all, or substantially all
of the time (at least 90% of the time), and B) it takes you an inordinate amount of time to manage bowel or bladder functions. (You spend at least three times as long as people without an ostomy for elimination).
This time can include the following: Preparing and cleaning your skin and supplies; Pouch changes every 4-6 days; Meticulous skin care;
Care of excoriated skin around the stoma; Bowel movements 5-7 times daily; Blockages; Some people with a colostomy manage elimination with irrigation which takes more time. People with a urostomy also prepare, clean, and sanitize night drainage bags.
These points are general and may not apply to everyone. Please refer to the Ostomy Canada Society website for more information.
If you are denied after you submit the form, read your letter from CRA to see what is wrong or missing. In most cases, it is because the following phrase was not used on the form:
“Uses a device to eliminate the bladder. This patient is markedly restricted in eliminating with a device and takes an inordinate amount of time to personally manage bladder functions. In addition, personal management is very costly.”
For Ileostomy or Colostomy:
“Uses a device to eliminate the bowel. This patient is markedly restricted in eliminating with a device and takes an inordinate amount of time to personally manage bowel functions. In addition, personal management is very costly.”
The Government of Canada now has a website where you can diagnose your Disability Tax Credit application problems. Follow this link: CRA disability resolution link
Disability Tax Credit Webinar
Define the NSWOC role in assisting people living with an ostomy in accessing funding to support the purchase of ostomy supplies.
Determine the current reimbursement available for ostomy supplies in each province and territory across Canada.
Navigate ostomy funding for First Nations, Inuit and Metis people through Non-Insured Health Benefits.
Provide information on the Disability Tax Credit (DTC) eligibility criteria and how to fill out the DTC application form. Start the video at 50:47 to get to this section of the webinar.
Medical Supplies and Equipment Guide and Benefit Lists
The following Medical Supplies and Equipment lists contain the items and services provided as eligible benefits by the Non-Insured Health Benefits (NIHB) program, along with information on coverage policies, benefit codes, requirements for prior approval, and applicable recommended replacement guidelines.