The life-sustaining therapy route to the Disability Tax Credit (DTC) generally requires therapy at least twice a week, averaging at least 14 hours weekly, for a qualifying impairment expected to last at least 12 continuous months. Importantly, not every minute connected with an illness counts.
The DTC is a non-refundable tax credit: it reduces income tax owing but does not itself create a cash refund beyond tax paid. For life-sustaining therapy, eligibility depends on the treatment and documented time—not simply the diagnosis.
What is life-sustaining therapy?
It is treatment needed to support a vital function, such as certain dialysis, insulin or oxygen therapies. The CRA measures the activities required to perform and manage the eligible therapy, not general illness management.
People with Type 1 diabetes meet the life-sustaining therapy eligibility criteria for 2021 and later; the practitioner does not have to list therapy hours for those years. This specific rule should not be assumed to apply to every diabetes diagnosis.
Which activities count toward the 14 hours?
Eligible time can include preparing or administering treatment, adjusting doses, maintaining required treatment logs, maintaining equipment and receiving the therapy. Time another person spends performing or supervising eligible treatment for a child can also count.
Some dietary management counts only where it relates to the specific CRA-defined medication or medical-food requirements. Ordinary meal planning, exercise, obtaining medications, commuting to treatment, and merely waiting while an implanted or portable device delivers therapy do not automatically count.
A dated weekly example
In the week of September 7, 2026, suppose a patient spends four hours on dialysis-related treatment setup, eight hours actually receiving prescribed therapy and three hours on necessary equipment maintenance and treatment logs. The total is 15 eligible hours, assuming all activities meet CRA definitions.
Now suppose another patient spends six hours receiving treatment, four hours travelling and five hours exercising. The 9 hours of travel and exercise do not make the 14-hour test: eligible treatment time remains six hours in this simplified example.
How should you document the week?
Create a seven-day log showing the date, activity, minutes spent, and why it is part of treatment. Keep the medical plan and discuss which tasks qualify with the practitioner certifying Form T2201.
The practitioner provides the medical evidence; CRA decides eligibility. A helpful log is not a substitute for a completed medical certification.
What about other ways to qualify?
If the 14-hour therapy route does not apply, the person might qualify through a marked restriction in an everyday function, or the combined effect of significant limitations in two or more categories. These are different tests and deserve separate review.
CRA sources and related reading
General educational content only. Verify current CRA and provincial guidance before acting.