Speaking eligibility

Overview

For some people, speaking can be a challenge even with the help of appropriate therapy, medication, and devices. The DTC aims to offset some of the costs related to an impairment by reducing the amount of income tax you may have to pay.

Eligibility for the DTC is based on the effects of an impairment, not a diagnosis or the presence of a medical condition.

Video for speaking

Launch video: Speaking

Transcript and alternative formats

Transcript

For some people, it may be that speaking poses a significant challenge. For instance, the ability to speak so as to be understood by a familiar person, in a quiet setting, even with appropriate therapy, medication, and devices.

In this example, a person is consulting with a doctor because of a sore throat.

Doctor: "Hello. What can I do for you today?"

Patient replies (in a quiet raspy voice): "My throat is very sore and it hurts to talk."

The doctor starts the examination, and puts his hands out to palpate the patient's throat for swollen glands.

Doctor: "Let me see. Please open your mouth. Yes, you have a throat infection. I will prescribe some medication."

In the first example, while the individual is having some difficulty speaking, it is attributable to a short-term condition. The person would therefore not qualify for the disability tax credit.

In the second example, a person is having a follow-up appointment after receiving a medical device.

Doctor: "How are you coming along with your Duck Bill prosthesis?"

With a thumb, the patient covers a Duck Bill prosthesis in throat stoma. Patient then replies (in a quiet, gravelly, stained voice):"I am able to speak much better than before."

The second example shows an individual with a severe and prolonged speaking impairment. However, with the use of a medical device, they are is able to speak so as to be understood. They therefore would not qualify for the disability tax credit.

In this example, a person is having a follow-up appointment after undergoing a course of therapy.

Doctor: "It's been over a year since your stroke. How are you coming along with your therapy?"

Patient replies (in a slurred, quiet, mumbling voice): "Ieeeeee, tra, tra, tryeeee. Ieee, Ieeee."

The patient is slightly slumped to one side and is taking an inordinate amount of time to formulate a sentence. There are long pauses, and the patient is experiencing difficulty pronouncing the words.

The doctor is having trouble hearing what the patient is saying. The doctor leans toward the patient to listen.

The patient swallows hard, and replies to the doctor, "Ieee, Ieee."

The patient lets out an audible sigh, and stops speaking.

This example shows an individual who despite undergoing appropriate therapy remains markedly restricted in their ability to speak. They would therefore qualify for the disability tax credit.

Alternative formats

MPG4
WEBM

Example of someone who may be eligible

Joseph had his larynx removed

Joseph had his larynx removed 5 years ago.

Recently, he learned about the DTC and decided to apply. As a result of the information provided by his medical practitioner on the application form, he is now eligible for the tax credit because he can no longer speak. He may also be able to claim the credit for the past 5 years.

Eligibility criteria checklist

Start of question

You must meet all 3 criteria below. Check the boxes that apply.

You are unable to speak so as to be understood by a familiar person in a quiet setting, or it takes you 3 times longer than someone of similar age who does not have the impairment (even if you use appropriate therapy, medication, and devices)
Your impairment is present all or almost all of the time (generally 90% or more)
Your impairment has lasted or is expected to last for a continuous period of at least 12 months

If you’re not sure you qualify

Even if your answers indicate that you may not be eligible, you can still send in an application. CRA will determine your eligibility based on the information given by your medical practitioner.
You need all of the above to be eligible

If you’re not sure you qualify, you may still apply. Your eligibility is based on the information given by your medical practitioner.
You may be eligible for the DTC

This does not guarantee eligibility. When you apply, the CRA will base their decision on the information given by your medical practitioner.
Which medical practitioners can certify this
- Medical doctor
- Nurse practitioner
- Speech-language pathologist

If you have impairments in 2 categories

You may be eligible for the DTC under the cumulative effect of significant limitations. This combines the effects of 2 limitations to be equivalent to a marked restriction in 1 category (does not include life-sustaining therapy).

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