Disability Tax Credit for Motor Impairments: Support for Children, Adults & Seniors in Canada

Motor impairments can make basic movements and everyday tasks more difficult, whether it’s buttoning a shirt, climbing stairs, or transitioning from a chair. These challenges affect people of all ages, from children with developmental delays to seniors coping with degenerative conditions.

At Count Smart, we help families and individuals apply for the Disability Tax Credit (DTC) when motor impairments cause significant limitations in daily life. Our team handles the paperwork, collaborates with healthcare providers, and ensures that your application fully captures how your condition affects your independence.

Whether you’re supporting a child with mobility delays or living with arthritis, stroke after-effects, or MS, we’re here to help you claim your DTC benefits with clarity and care.

Yes. The Canada Revenue Agency (CRA) considers motor impairments eligible for the DTC when they result in a marked restriction in one or more basic activities of daily living.

Qualifying difficulties may include:

• Difficulty dressing or undressing without help
• Inability to move safely without support or supervision
• Impaired balance, coordination, or strength
• Difficulty using stairs or walking long distances
• Reduced fine motor control (e.g., using utensils)

If these challenges persist and occur at least 90% of the time, you or your dependent may be eligible for the DTC.

Children with motor delays often need assistance with physical therapy, equipment (e.g., braces or walkers), and additional support at school or home. These services can lead to significant out-of-pocket costs.

The DTC can provide:

• Annual tax savings for families
• Retroactive benefits for up to 10 years
• Additional financial room to fund assistive devices or therapies

Count Smart simplifies the DTC process so you can focus on what matters most, your child’s development and comfort.

Adults and seniors often experience motor difficulties due to chronic illness, neurological conditions, or injuries. Conditions like Parkinson’s disease, arthritis, stroke, or spinal injuries can significantly limit movement and independence.

If motor impairments affect your ability to dress, move about, or manage daily life without support, Count Smart will ensure your claim highlights the day-to-day challenges you face, not just your diagnosis.

At Count Smart, we understand that no two mobility challenges are the same. We take a personalized, expert-led approach to maximize your success with the DTC:

• Eligibility check: We review your condition and assess how it impacts your ability to function
• Medical documentation: We coordinate with physicians, physiotherapists, or occupational therapists to gather strong supporting documents
• Application preparation: We ensure all documents required are completed accurately and submit CRA Form T2201 with clear, well-documented medical insights
• Ongoing case support: From CRA responses to appeals, we stay with you every step of the way

Check if you qualify, the consultation is free, confidential, and quick.

CRA generally requires:

• A medical evaluation from a physician or therapist
• Descriptions of physical limitations and how they impact basic activities
• Confirmation of how you are affected on a daily basis

We help translate medical language into clear documentation that meets CRA criteria and highlights your real-life experience.

Approved applicants may receive:

Approved DTC applicants may be eligible for:

• Up to $ 1,958 to $, 3169 per year in refunds (depending on your province and tax returns)
• Retroactive refunds for previous years (up to 10 years)
• The option to generate a refund to a spouse or family member if you don’t use them in full

These supports help cover therapy, home adaptations, and personal care needs associated with motor impairments.