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The Canada Revenue Agency (CRA) recognizes certain life-sustaining therapies as eligible for the Disability Tax Credit (DTC) when they are essential for survival, prolonged (lasting at least 12 consecutive months), and require frequent and time-consuming treatment. Life-sustaining therapy refers to medical procedures or treatments that are necessary to support vital bodily functions and must be administered at least three times per week for a minimum of 14 hours per week.

Qualifying therapies include insulin therapy for diabetes (when managing complex regimens), dialysis for kidney failure, oxygen therapy for severe respiratory conditions, and enzyme replacement therapies. The time required for these treatments includes not only the direct administration but also essential tasks like setting up equipment, monitoring, and post-treatment care.

The DTC provides tax relief, access to benefits like the Registered Disability Savings Plan (RDSP), and potential retroactive tax refunds for up to 10 years. A qualified medical practitioner must complete Form T2201 to certify the need for life-sustaining therapy.

6 Key Signs of Life-Sustaining Therapy Needs

1. Regular Dialysis Treatments – Requires ongoing hemodialysis or peritoneal dialysis for kidney failure.
2. Complex Insulin Therapy – Frequent insulin injections or pump use with intensive glucose monitoring.
3. Ongoing Oxygen Therapy – Needs continuous oxygen to manage severe respiratory conditions.
4. Enzyme Replacement Therapy – Regular administration of enzymes to treat metabolic disorders.
5. Feeding or Nutrition Support – Dependence on feeding tubes or parenteral nutrition for daily sustenance.
6. Significant Time Commitment – Treatment and related tasks take at least 14 hours per week to manage.

If you or a loved one relies on life-sustaining therapy, you may be eligible for the Disability Tax Credit. Consult a healthcare professional to complete the necessary documentation and access valuable tax benefits.