Position on tax credits for people living with insulin-dependent diabetes

February 25, 2021

Given the debate surrounding the tax credits for the benefit of people with insulin-dependent diabetes, Diabetes Québec and its Professional Council have expressed their opinion on the subject.

What are these tax credits?

There are non-refundable tax credits for people living with a severe and prolonged impairment that people living with insulin-dependent diabetes can benefit from. At the provincial level, it is called the Amount for Persons with Severe and Prolonged Impairment in Mental or Physical Functions and, at the federal level, the Disability Tax Credit.

To take advantage of these tax credits, persons living with a severe and prolonged impairment must have a health professional complete the government forms: the provincial Certificate Respecting an Impairment (Form TP-752.0.14-V) and the federal Disability Tax Credit Certificate (Form T2201). The sections that apply to diabetes are “essential therapy” on the provincial form and “life-sustaining therapy” on the federal form.[MM1]  This therapy must meet the following two criteria:

  • The person needs this therapy to maintain vital functions, even if it relieves their symptoms;
  • The person requires this therapy at least twice (provincial) or three times (federal) per week for an average of at least 14 hours per week.

To learn more about these tax credits (in French only), click here.

Diabetes Quebec’s opinion

The justification for the 14 hours, based on the criteria defined by both levels of government, is subject to interpretation and does not reflect the reality of the daily lives of people living with insulin-dependent diabetes. The result is unfairness, stress and discrimination.

Diabetes Québec and its Professional Council firmly believe that insulin-dependent diabetes is a disease that justifies people with insulin-dependent diabetes being able to benefit from the Amount for Persons with Severe and Prolonged Impairment in Mental or Physical Functions and the Disability Tax Credit to lighten their load. Obtaining these credits should be greatly simplified to make them available to all people living with insulin-dependent diabetes, without discrimination.

To this end, Diabetes Québec and its Professional Council, with the support of the Association des médecins endocrinologues du Québec (AMEQ), sent a letter to the Ministre des Finances and the Minister of National Revenue. To view these letters, click on the following links: