When people have restrictions, physically or mentally, they may be entitled to apply for a tax credit. There are different ways in which a person can be eligible for the disability tax credit (DTC). In all cases, the impairment must be prolonged. Also, the person must meet one of the following criteria: 1. Is markedly restricted in at least one of the basic activities of daily living. 2. Is significantly restricted in two or more or the basic activities of daily living (can include a vision impairment). 3. Needs life-sustaining therapy. Expert help is available in applying for this substantial tax credit.