Disability Tax Credit for People Living With As Ostomy

What the Disability Tax Credit?

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 the age of 18 is eligible for a Disability Tax Credit, that child is also entitled to the child’s disability benefits.

Disability Tax Credit and You

The Disability Tax Credit can help people living with an ostomy to reduce the income tax they, their partner or dependent may have to pay.

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:

  • You are restricted in eliminating the bowel or bladder all, or substantially all of the time (at least 90% of the time)
  • It takes you an inordinate amount of time to manage bowel or bladder functions. (You spend at least three time as long as people without an ostomy for elimination).

The time can include the following:

  • Preparing and clearing 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 taken more time. People with a urostomy also prepare, clean, and sanitize night drainage bags.

Are You Eligible?

You are eligible for the disability tax amount when your qualified medical practitioner certifies the Disability Tax Credit Certificate and Canada Revenue Agency approves your application.

How Do I Qualify?

You may qualify if you are considered markedly restricted in eliminating, even with appropriate therapy, medication, and devices.

If you are unable or take an ordinate amount of time to personally manage bowel or bladder functions and this is the case all of substantially all of the time (at least 90% of the time). Most persons with an ostomy need to wear an appliance 100% of the time.

These points are general and may not apply to everyone. Please refer to the Ostomy Canada Society website for more information.

How to Apply?

Fill out the Disability Tax Credit form T2201, available on the CRA website at http://www.cra-arc.gc.ca/ or at your local Service Canada Centre office.  Send your fully completed form to the Disability Tax Credit unit of your Tax Centre located in your area. See page 6 of the form for your nearest Tax Centre, or visit the CRA website http://www.cra-arc.gc.ca/.  If the application is declined, it may be because the form was not completed properly, or the 12-month waiting period post-surgery has not been reached so re-do it and apply at a later date.

These points are general and may not apply to everyone. Please refer to the Ostomy Canada Society website for more information.

www.ostomycanada.ca

Please note that policies change all the time. Always consult the CRA for most up to date information.