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Diabetes and the Disability Tax Credit

Type 1 qualifies automatically from the 2021 tax year. Type 2 on insulin can qualify on the 14-hour test. What counts, and how far back it goes.

Checked against official sources on September 28, 2026.

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A health professional checking a child’s blood sugar at home

People with type 1 diabetes qualify for the Disability Tax Credit automatically, from the 2021 tax year on. People with type 2 diabetes, or other conditions treated with insulin, can qualify too if the therapy takes at least 14 hours a week of dedicated time. This page explains both routes, what time counts, and how far back the credit can go.

  • Type 1

    Qualifies automatically

    Deemed to meet the life-sustaining therapy test, from the 2021 tax year

  • 14 hours

    A week, on average

    The test for type 2 and other therapies

  • 2 times

    A week, at least

    How often the therapy must be needed

  • $1,448

    Federal credit a year, 2026

    Plus a provincial credit; $2,292 for a child under 18

Type 1 diabetes: deemed eligible

CRA’s guide says it plainly: individuals diagnosed with type 1 diabetes are deemed to meet the life-sustaining therapy criteria. The practitioner no longer has to list activities or count hours. You still have to apply on Form T2201, a medical doctor or nurse practitioner still certifies it, and CRA still has to approve it.

The deeming rule applies from the 2021 tax year. For 2020 and earlier, CRA can still adjust past returns, but only for years in which the old 14-hour test was actually met. Ask your practitioner to give the date the therapy began.

A glucose monitor, an insulin pen and an apple on a table

Type 2 and other insulin therapy: the 14-hour test

The life-sustaining therapy test

Type 1 diabetes is deemed to meet all three. Anyone else counts the time.

Supports a vital function

insulin therapy does

+

2× a week

at least

+

14 hours a week

on average, of dedicated time

Life-sustaining therapy

Only time taken away from normal activities to do the therapy counts. Following a diet or exercise plan, travel and medical appointments don’t.

When the medication dose has to be worked out and adjusted every day, CRA counts the time spent on activities directly tied to dosing and giving it. Its own examples: checking blood glucose, preparing and giving insulin, calibrating equipment, testing ketones, keeping a logbook of blood glucose levels, and counting carbohydrates to work out the insulin dose. Setting up a portable device counts too.

An example week on multiple daily injections

Illustrative only: your own times are what count. This example adds up to 14 hours 0 minutes a week.

ItemBarTime
Checking blood glucoseabout 35 minutes a day
Counting carbohydrates to dose insulinabout 40 minutes a day
Preparing and giving insulinabout 25 minutes a day
Keeping the logbookabout 10 minutes a day
Testing ketones and calibrating equipmentabout 10 minutes a day

Keep a log for two or three typical weeks before seeing your practitioner. A medical doctor or nurse practitioner certifies life-sustaining therapy.

Children with diabetes

A health professional helping a child with a blood sugar check at home
When a child can’t manage the therapy themselves, the time a parent or caregiver spends on it counts.

For a child under 18 the federal credit includes a supplement of up to $6,032 for 2026, about $2,292 a year federally in total, and approval opens the Child Disability Benefit and an RDSP. A parent or supporting relative can claim it. Estimate the credit and past years.

Approval also opens the Canada Disability Benefit from age 18, and diabetes devices and supplies on CRA’s list, such as glucose monitors and insulin pumps, can go on the medical expense credit.

Questions people ask

Does type 1 diabetes qualify for the Disability Tax Credit?

Yes. People diagnosed with type 1 diabetes are deemed to meet the life-sustaining therapy criteria, from the 2021 tax year. You still apply on Form T2201 and need CRA’s approval.

Can type 2 diabetes qualify?

Yes, if insulin or other therapy is needed at least twice a week and takes an average of at least 14 hours a week of dedicated time, counting things like glucose checks, carb counting and dosing.

How far back can a type 1 claim go?

The automatic rule covers 2021 onward. Earlier years can be adjusted only if the 14-hour test was met in those years.

Can I claim diabetes supplies as medical expenses too?

Many can. Devices and supplies on CRA’s medical expense list, such as glucose monitors and insulin pumps, are claimed separately from the Disability Tax Credit. Check CRA’s list for each item.

Sources

Checked against these on September 28, 2026. Amounts change every January or July; we recheck them each year.

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