If you have a significant problem with your health, which causes you to be "significantly restricted in activities of basic living," it's possible you can reduce your income taxes by claiming the Disability Tax Credit (DTC), referred to on your income tax return as "the disability amount."

Taxpayers who have "a severe and prolonged impairment in mental or physical functions" may qualify for the DTC, even though they might still be able to work. This is quite different from the definition of disability under a disability insurance policy or disability benefits under the Canada Pension Plan.

As [Barry Ho] pointed out, many of these terms are subjective, and "daily activities" need not mean "every single day." If the criterion were "unable" to perform activities, that would be straightforward. However, "taking an inordinate amount of time" is subjective and up to the medical practitioner to observe and certify.