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The Canada Revenue Agency (CRA) considers walking impairments as an eligible condition for the Disability Tax Credit (DTC) when the difficulty is severe, prolonged (lasting at least 12 consecutive months), and significantly affects mobility and daily life. Walking impairments include challenges with balance, coordination, endurance, or the need for assistive devices to move independently.

Common qualifying conditions include arthritis, multiple sclerosis (MS), cerebral palsy, spinal cord injuries, Parkinson’s disease, amputations, stroke-related mobility loss, and muscular dystrophy. Individuals who experience chronic pain, extreme fatigue, or the risk of falling may also qualify.

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 medical practitioner must complete Form T2201 to confirm the severity of the walking impairment.

6 Key Signs of Walking Impairments

1. Limited Mobility – Difficulty walking 100 meters (328 feet) without stopping due to pain, fatigue, or shortness of breath.
2. Use of Assistive Devices – Requires a cane, walker, crutches, leg braces, or a wheelchair for mobility.
3. Balance & Coordination Issues – Struggles with stability, leading to frequent falls or unsteady movement.
4. Chronic Pain or Weakness – Muscle weakness, joint stiffness, or nerve pain that hinders walking.
5. Reduced Endurance – Fatigue or shortness of breath after walking short distances or standing for extended periods.
6. Need for Personal Assistance – Relies on another person for support, guidance, or transfers during movement.

If walking challenges are impacting your mobility and independence, you may be eligible for the Disability Tax Credit. A healthcare professional can help you complete the necessary forms to access available tax benefits and support programs.