For some people, it may be that mobility poses a significant challenge: for instance, the ability to walk even a short distance like one city block.
The first example shows a person with no apparent mobility impairment, walking a city block without any issues. In this example, the individual would not qualify for the Disability Tax Credit (DTC). The second example shows a person using a cane that assists the person in walking at a similar pace to an individual walking without the use of an aid. In this example, the individual would not qualify for the DTC because the individual is able to walk the city block with the use of an aid, without taking an inordinate amount of time. The third example shows a person attempting to walk a city block, however this individual has to stop frequently to rest, because of shortness of breath or pain. In this third example, the individual would qualify for the DTC.
For some people, feeding themselves may pose a significant challenge: for instance, the ability to eat a bowl of soup successfully.
In the first example, a person is eating a bowl of soup at an average speed and with relative success. In this first example, the individual would not qualify for the Disability Tax Credit (DTC). In the second example, the person is eating the soup at a reasonable pace, but with the aid of a modified utensil. In this second example, the individual would not qualify for the DTC because the individual is able to complete the activity with the use of an aid without taking an inordinate amount of time. In the third example the person, because of physical impairments, cannot successfully eat the bowl of soup as it takes significantly longer to do so. In this example, the person would qualify for the DTC.
For some people, it may be that the act of getting dressed or undressed presents a significant challenge. In the first example, the person is able to put on shoes without any help and leave the room. In this first example, the person would not qualify to receive the Disability Tax Credit (DTC). In the second example, the person is using a device to help put on the shoes. In this second example, the individual would not qualify for the DTC, as the individual is able to complete the activity with the use of an aid without taking an inordinate amount of time. In the third example, the person must make several attempts and experience significant discomfort in order to put the shoes on. In this third example, the individual would qualify for the DTC as it takes an inordinate amount of time for the person to put on the shoes.