Preparing Functional Examples for a Disability Tax Credit Conversation

A short medical appointment may not show what everyday life is like across a week or month. Preparing a few accurate examples can help a practitioner understand functional effects when discussing the Disability Tax Credit. The purpose is clarity: neither minimising difficulties nor exaggerating them to fit a hoped-for result.

This guide is an editorial preparation worksheet, not a DTC assessment or a script for completing the medical certification. The practitioner evaluates the relevant information, and CRA decides eligibility. Official criteria were checked on 22 October 2026.

Understand what the conversation is about

The DTC considers particular functional effects, not simply whether a person has a named diagnosis. CRA’s mental-functions page describes everyday areas such as memory, adaptive functioning, attention and comprehension. The page’s full criteria also address severity, frequency, duration and functioning with appropriate support.

Do not treat a list of areas as a checklist in which one difficulty automatically produces eligibility. Ask the practitioner which criteria are relevant to the actual situation and what evidence would help them assess it. A school label, workplace challenge or diagnosis may provide context without answering the DTC question by itself.

If the person has difficulties in more than one DTC category, discuss that openly. CRA’s cumulative-effect guidance concerns significant limitations in two or more categories whose combined impact meets its requirements. Two difficulties within the mental-functions category are not automatically two separate DTC categories.

Start with an activity rather than a judgement

Choose an ordinary activity relevant to the concern and describe what actually happens. “Needs help with everything” is hard to assess. A specific account can explain which part of a task is difficult, what assistance is provided and what remains difficult despite that assistance.

Separate observation from interpretation. “I gave the next instruction three times” records an event. “They were not trying” makes a judgement about motivation. If you do not know why something happened, say so. The practitioner’s role includes interpreting information in the context of the person’s health and history.

For an adult, begin with their own description, including internal effort or difficulty that someone else may not see. A chosen helper can add relevant observations, clearly identified as their perspective. For a child, include their communication and ask the practitioner how comparison with a similar-aged child applies.

Describe support without hiding it or removing it

A task being completed does not explain how it was completed. Note reminders, supervision, communication tools, assistive devices or other relevant support already used. Explain what the support does and whether the person still experiences a limitation.

Do not withdraw needed support, medication or devices to demonstrate a difficulty. CRA’s criteria consider functioning with appropriate therapy, medication and devices. The safe and useful approach is to describe the real arrangement and discuss its effects with the practitioner.

Be precise about assistance. A reminder once at the start differs from repeated prompting through several stages, but avoid turning that distinction into a self-made eligibility formula. Record the facts you know and ask the practitioner what additional detail is useful.

Show frequency and duration honestly

One memorable event may explain why you sought help, but it may not show the usual pattern. Describe whether an effect occurs regularly, only in certain settings or during a particular period. Include better periods and changes after support or treatment rather than leaving out information that complicates the story.

If you do not have a precise count or start date, identify the estimate as an estimate. Use existing records where relevant, such as a dated clinical note or a change documented at school, without pretending they prove more than they do. Ask the practitioner how to describe uncertain history accurately.

CRA’s mental-functions criteria include being unable to perform the functions, or taking three times as long as a similar-aged person without the impairment, with the restriction generally present at least 90% of the time and lasting or expected to last continuously for at least 12 months. These requirements must be considered together. Do not invent percentages or comparison timings simply because the form uses them.

Use a small number of representative examples

Prepare a few examples that answer different relevant questions, rather than a long list of every difficult experience. Include the context needed to interpret each one. A concise account helps the practitioner ask follow-up questions and identify gaps.

In a fictional preparation note, Jordan describes difficulty initiating a familiar daily routine. Jordan explains what the difficulty feels like, while a chosen support person records the reminders they actually provide. They also note days when the routine works differently. The example is useful because it separates perspectives and support; it does not establish whether Jordan qualifies for the DTC.

Avoid copying another applicant’s examples as if they were your own. Similar diagnoses can involve different functional effects and histories. A template can organise information, but the content must describe the person whose application is being considered.

Prepare for the practitioner’s questions

CRA’s application instructions assign Part B to an appropriate medical practitioner and list which professions can certify each category. For mental functions, the listed practitioners are a medical doctor, nurse practitioner or psychologist. Check the current instructions before booking an appointment for certification.

Ask what information the practitioner needs beforehand and how to send it securely. Bring relevant records rather than the whole personal archive by default. If you want a support person to attend, agree their role and ensure the person applying can communicate directly in a suitable format.

Expect clarification rather than immediate agreement. A practitioner may need more information, may explain that a described difficulty does not address the criteria or may be unable to certify the effects requested. Ask for the reasoning and what the next appropriate step is. Accurate documentation is the aim, not persuading someone to sign a predetermined conclusion.

Keep the discussion respectful and useful

Writing about limitations can feel uncomfortable, especially if the person usually focuses on strengths or has experienced dismissive assessments. Explain why the information is being collected, who will see it and how it will be used. Functional documentation should not become a global judgement about worth, intelligence or potential.

Ask for breaks or a different communication format if the conversation is difficult. You can acknowledge strengths while accurately describing support needs. Neither a positive achievement nor a difficult day should be treated as the whole story.

Afterwards, keep a copy of the notes you provided and record any agreed next action. Correct factual errors through the appropriate process. Do not assume that a well-prepared worksheet guarantees certification, CRA approval or a particular financial result.

Common questions