As a continuation of the previous four disability sections from Form 2201, the Disability Tax Credit Certificate, this article will discuss the remaining four sections. The following disability sections include: elimination, feeding, dressing, and performing the mental functions of everyday living. Please be reminded that all sections are restricted to the basic activities of daily living, and a qualified practitioner must complete the form.
Qualifying for Disability Tax Credit for Elimination Section
Firstly, a patient can qualify for the elimination section if they personally manage their elimination, and this takes an inordinate amount of time to do so. An inordinate amount of time is considered to be three times the time it would take an average person to do it who does not have this impairment. Examples of devices used for elimination include catheters and ostomy appliances. To be considered as markedly restricted in elimination, the patient requires the assistance of another person, on a daily basis, to empty and tend to their ostomy appliance. Another example is if they are incontinent of bladder functions, all or most of the time (at least 90% of the time). To be incontinent of bladder functions, they must require an inordinate amount of time to manage their incontinence pads on a daily basis. Qualified practitioners for this section include medical doctors.
Qualifying for Disability Tax Credit for Feeding Section
With regards to feeding, this section does not include identifying, shopping, or procuring food. However, feeding oneself does include preparing the food. These preparations are not inclusive to the time associated to dietary restrictions or regime, even when these are required due to an illness or health condition. Feeding devices include modified utensils. As previously mentioned, an inordinate amount of time is considered to be three times the time it would take an average person to feed themselves if they do not have this impairment. To be considered as markedly restricted in feeding, examples include requiring tube feedings, all or most of the time (at least 90% of the time). In addition, the patients require an inordinate amount of time to prepare meals or feed themself on a daily basis. This can be due to having a significant pain or having poor strength and dexterity in their upper limbs.Medical doctors or occupational therapists are appropriate qualified practitioners for this section.
Qualifying for Disability Tax Credit for Dressing Impairments
These practitioners, both medical doctors and occupational therapists, are also qualified for patients with dressing impairments. With regards to dressing oneself, this does not include identifying, finding, shopping, or procuring clothing. Devices to assist individuals in dressing themself includes buttonhooks, long-handled shoehorns, grab rails, and safety pulls. To be considered an inordinate amount of time, it takes them three times the normal time required by an average person to get dressed. Examples of being markedly restricted include being unable to dress oneself without the assistance of another person, and requiring an inordinate amount of time due to having pain, stiffness, and decreased dexterity.
Qualifying for Disability Tax Credit for Mental Functions
Lastly, the disability section entitled performing the mental functions necessary for everyday life includes medical doctors or psychologists as qualified practitioners. Mental functions required for everyday life include adaptive functioning, memory, problem solving, goal setting, and judgment. Examples of adaptive functioning include having the abilities related to self-care, healthy and safety, initiating and responding to social interactions, and simple transactions. For memory, it is useful when remembering simple instructions, personal information (name, address), and material of importance. For problem solving, goal setting, and judgements, these three are included together. An example is being able to solve problems, set goals, and make appropriate judgements. Please note that a restriction in problem solving, goal setting, or judgements that markedly restricts adaptive functioning would also qualify. This restriction can be either all of the time, or for most of the time (at least 90% of the time). Patients being markedly restricted include being unable to leave the house due to anxiety either all the time or at least 90% of the time, despite medication or therapy, and needing daily support and supervision due to difficulties interpreting ones environment. In addition, they are considered as markedly restricted if they are unable to make common transactions either all the time or 90% of the time, experiencing psychotic episodes several times a year, or being unable to express needs or anticipate consequences of behaviour when interacting with others. Due to the unpredictability of these psychotic episodes, the patient requires daily supervision.