Can parents of children with type 1 diabetes claim the DTC?
The Canada Revenue Agency has adopted the policy that the combination of the child and his or her caregiver’s time spent on the specific activities necessary to administer insulin meets the 14-hour per week requirement for eligibility. Therefore, applicants age 15 years and younger with type 1 diabetes qualify for the DTC as long as the child’s doctor or specialist certifies the T2201 Disability Tax Credit Certificate.
