Health Impairment Refunds (HIR) - Disability Tax Credit

If you are having difficulty with an activity of daily living such as difficulty with Walking, Vision, Speaking, Hearing, Elimination, Feeding, Dressing, Mental functions or needing Life-sustaining Therapy, please answer the following questions to find out if you are eligible for a Health Impairment Refund.

You may need to refer to your, or your spouse's, most recent Notice of Assessment for your answers, please have it on hand.

1

Are you currently claiming the Disability Tax Credit amount on your tax return?

If you're not sure, check if it appears on line 316 of your Notice of Assessment. If you transferred the credit to your spouse, it would appear on line 357 of their Notice of Assessment.

Yes    No   

2

Do you have severe trouble with any of these activities of daily living: Walking, Vision, Speaking, Hearing, Elimination, Feeding, Dressing, Mental functions or you need Life-sustaining Therapy such as dialysis.

In order for the health impairment to be considered severe, your difficulty must occur 90% or more of the time.

Yes    No   

3

Do you have a family doctor who can certify that you have difficulty with this activity of daily living?

For example, your doctor will need to certify that you cannot walk a city block or that it takes you a long time to walk a city block in order for you to obtain a refund for your difficulty walking.

Yes    No   

4

How many years have you had this difficulty?

Refunds can back up to 10 years. If you've had difficulty for more than 10 years, choose 10.

Please Select 0 1 2 3 4 5 6 7 8 9 10

5

Have you paid Income Taxes since your difficulty started? If yes, how much did you pay last year?

If you're not sure, check line 435 of your Notice of Assessment. If you did not pay taxes last year, please enter 0.

$

6

The refund is based on taxes you paid and it appears the amount you paid in Income Taxes last year is too low to qualify for a refund. However, you may still be eligible for a refund if your spouse paid taxes because the credit is transferable. If you have a spouse, how much did they pay in Income Taxes last year?

If you're not sure, check line 435 of their tax return. If your spouse did not pay taxes last year, or you do not have a spouse, please enter 0.

$