October 2026
Proposed Changes to the Disability Tax Credit (DTC) Form
Question:
A client’s parent has asked me to complete the Disability Tax Credit (DTC) form. I heard that there are changes being made to the DTC to allow SLPs, audiologists, and other health professionals to certify a broader range of impairments. What are those changes?
Answer:
Currently, speech-language pathologists are permitted to certify impairments related to “speaking” and audiologists are permitted to certify impairments related to “hearing”. Details supporting DTC certificates for audiologists and SLPs are available in a previous Professional Predicaments article, and from Speech-Language and Audiology Canada.
In section 2.5 of the Government of Canada’s 2026 Spring Economic Update, updates to the DTC were proposed to address barriers in navigating the application process. These proposals include changes that will impact SLPs and audiologists. Some of the changes are expected to take effect in 2027, with specific details yet to be announced. Further details about the proposed changes are included in the Tax Measures Supplementary Information Annex. It is the responsibility of each registrant to apply up to date information when completing these forms. The proposed updates include:
- A streamlined application process for certain long-lasting conditions, which removes the need to provide detailed descriptions of functional impairments related to those conditions
- For SLPs, the conditions include:
- Relies only on lip-reading and/or use sign language to understand conversations or communicate
- Sign language is primary means of communicating due to profound expressive aphasia
- For audiologists, the conditions include:
- Bilateral hearing loss (severe or profound)
- Profound hearing loss in one ear and severe hearing loss in the other ear
- An expanded list of types of impairments that may be certified by certain medical practitioners: SLPs would be permitted to certify impairments impacting speaking, feeding, or hearing, as well as cumulative effects of multiple impairments related to speaking, feeding, and/or hearing. Audiologists would continue to be permitted to certify impairments related to hearing.
- For SLPs, the conditions include:
It is part of each registrant’s responsibility to be aware of changes to programs to ensure that they continue to meet the standards of practice and code of ethics. Regulated members are reminded that they may contact the College if they have questions or need further clarification. Please do not hesitate to reach out at any time using the Contact Us form.
If there is a conflict or discrepancy with the information or advice set out on this webpage and the information contained in a more official ACSLPA document, then the information contained in the more official ACSLPA document applies and not the information or advice set out here. For the purposes of this disclaimer, ACSLPA’s more official documents include the governing legislation (including the Health Professions Act and the Speech-Language Pathologist and Audiologist Profession Regulation) as well as ACSLPA’s Bylaws, policies, Standards of Practice, Code of Ethics, manuals and/or any other official document approved by Council, a statutory committee or a college official. Persons interacting with ACSLPA are responsible for reviewing and familiarizing themselves with the relevant information contained in ACSLPA’s official documents.