---------- Forwarded message ----------

From: Min.Mail / Courrier.Min (CRA/ARC) <PABMINMAILG@cra-arc.gc.ca>

Date: Mon, Jul 31, 2017 at 1:24 PM
Subject: Disability tax credit (DTC) applications
To:
Cc: "John, Aldag: HOC / CDC" <john.aldag@parl.gc.ca>

Dear

The office of your member of Parliament, Mr. John Aldag, wrote on your behalf and sent me a
copy of your correspondence about disability tax credit (DTC) applications. Thank you for your
understanding regarding the delay of this response.

I understand that you feel the Canada Revenue Agency (CRA) has begun to deny
DTC applications for taxpayers who are insulin dependent.

In 2000, the DTC was expanded to allow claims for individuals who require life-sustaining
therapy (LST) at least three times each week for a total period averaging at least 14 hours a week
to sustain a vital function.

In 2005, the Department of Finance Canada amended the Income Tax Act to clarify the existing
legislation and to expand eligibility to individuals who require LST in the form of regular dosage
of medication that needs to be changed daily. The legislation also specifies that an individual
must dedicate 14 hours a week to that therapy. This means taking time away from normal
everyday activities to receive the therapy. In the case of portable devices like insulin pumps, the
time that the device takes to deliver the therapy does not count toward the 14-hour requirement.
Activities like following a dietary restriction, exercising, traveling to receive therapy, going to
medical appointments, shopping for medication, or recuperating after therapy do not count
towards the 14-hour requirement.

The CRA received feedback, including feedback from medical practitioners and specialists,
regarding adults who meet the 14-hour-per-week requirement. In general, and with consideration
given to recent advances in technology, adults who independently manage their insulin therapy
on a regular basis are unlikely to meet the 14-hours-per-week requirement. The CRA
acknowledges there may be exceptional circumstances where an individual would meet the
requirement, so it made a change to the questionnaire it sends to medical practitioners. The
questionnaire now sets out more clearly the information the CRA needs to determine if an
individual meets the DTC criteria.
I appreciate the opportunity to respond to your concerns and trust the information I have
provided is helpful.

Sincerely,

The Honourable Diane Lebouthillier

Minister of National Revenue

c.c.: Mr. John Aldag, M.P.