If an elderly person is in a wheelchair due to arthritis of the knees is she considered disabled?

To be considered disabled for tax purposes a medical practitioner needs to confirm your disability and fill out part B of form T2201

The Disability Tax Credit (DTC) is a non-refundable credit used to reduce your taxable income to zero; it’s designed to offset the extra living costs related to a disability.

It is best to speak to your medical practitioner to see if the person qualifies for this credit.

For more information about the Disability Tax Credit please refer to the following TurboTax article:

• Your Guide to the Disability Tax Credit 2022

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Yes, she would be considered disabled if she has a serious and prolonged physical or mental impairment. Since she is restricted in walking comfortably because of her knees, according to CRA she would meet the criteria of Disabled:

Please Note:  A person is considered to have a marked restriction in walking if, even with appropriate therapy, medication, and devices (for example cane, occupational therapy), they meet both of the following criteria:

• They are unable or take an inordinate amount of time to walk.
• This is the case all or substantially all of the time (at least 90% of the time). 

In order to claim DTC, either the person with the disability, or a legal representative must fill out Part A of Form T2201. The part B of the form is required to be filled by A medical practitioner, depending on the type of impairment, a medical doctor, optometrist, audiologist, occupational therapist, psychologist, or speech-language pathologist can complete this section.

     - Once your form is completed, you must upload it to your My CRA Account or mail it to your nearest tax center. Once approved, the CRA will send a notice identifying the years for which you can claim the DTC.

    - If your application gets denied for whatever reason, gather additional information from qualified medical practitioners, and resubmit it to the CRA  asking for a further review. 

For further information in calculating your amount and other DTC criteria, please follow our TurboTax link:  Your Guide to the Disability Tax Credit 2022

For more information please refer to CRA website: Eligibility criteria for the disability tax credit

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