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The Canada Revenue Agency (CRA) recognizes speaking impairments as an eligible category for the Disability Tax Credit (DTC) when the condition is severe, prolonged (lasting at least 12 consecutive months), and significantly affects the ability to communicate verbally. Speaking impairments refer to difficulties in articulating words, forming coherent speech, or being understood by others, even with the use of assistive devices.

Conditions that may qualify include aphasia, dysarthria, apraxia of speech, stuttering, cerebral palsy, Parkinson’s disease, ALS, stroke-related impairments, or speech delays linked to autism spectrum disorder. Both physical limitations (affecting the muscles used in speech) and neurological or cognitive impairments can qualify under this category.

The DTC offers tax relief, access to benefits like the Registered Disability Savings Plan (RDSP), and potential retroactive tax refunds for up to 10 years. A speech-language pathologist or medical practitioner must complete Form T2201 to confirm the severity of the speaking impairment.

6 Key Signs of Speaking Impairments

1. Difficulty Articulating Words – Struggles to pronounce words clearly, making speech hard to understand.
2. Limited or Non-Verbal Communication – Uses gestures, writing, or communication devices due to inability to speak.
3. Speech Clarity Issues – Slurred, slow, or rapid speech that affects understanding.
4. Frequent Pauses or Stuttering – Repetition of sounds, syllables, or difficulty starting words.
5. Cognitive Barriers to Speech – Trouble forming coherent sentences or finding the right words.
6. Dependence on Assistive Devices – Uses communication aids like speech-generating devices or symbol boards.

If a speaking impairment is impacting daily communication, you may be eligible for the Disability Tax Credit. A healthcare professional can assist in completing the required forms to help you access valuable tax benefits.