Quick Answer
Yes, mobility and walking impairments can qualify for the Disability Tax Credit Canada in 2026. CRA's benchmark is whether, even with appropriate aids, you cannot walk 100 metres on a level surface without stopping due to pain, breathlessness, or coordination problems. Arthritis, MS, amputation, spinal conditions, and severe joint disease are common qualifying causes.
CRA's Walking Standard
For the walking category, CRA defines a marked restriction as being unable to walk, or taking three times as long as a typical person to walk the same distance. This restriction must exist 90% of the time.
The practical benchmark CRA uses is the ability to walk 100 metres on a level surface. If a person cannot walk this distance without stopping, or takes significantly longer than a person without impairment, they may meet the threshold.
Aids and Devices
CRA assesses walking "with the use of appropriate devices." This means:
- If a cane, walker, or wheelchair allows near-normal mobility, the walking category may not apply
- If mobility remains significantly restricted even with optimal assistive devices, the claim can qualify
- Wheelchair users who cannot self-propel and require powered wheelchairs or attendant assistance are typically eligible
- Manual wheelchair users with upper limb impairment affecting self-propulsion may also qualify under multiple categories
Conditions That Commonly Qualify
- Spinal cord injury (paraplegia, quadriplegia)
- Cerebral palsy with significant gait impairment
- Severe osteoarthritis affecting hip, knee, or spine
- Amputation with residual mobility limitation even with prosthesis
- Multiple sclerosis with walking impairment
- Muscular dystrophy and progressive neuromuscular conditions
- Severe peripheral vascular disease limiting walking distance
- Severe COPD or heart failure where exertion significantly limits mobility
- Parkinson's disease with gait disturbance
When Walking Combines with Other Categories
Many mobility conditions affect more than just walking. CRA's cumulative effect provision allows two or more significantly restricted activities to combine and meet the DTC threshold even if neither alone qualifies as "marked." For example, a person with severe arthritis who cannot walk far, cannot dress independently, and cannot perform fine motor tasks may qualify through cumulative effect even if walking alone does not reach the three-times threshold.
Key Documentation for Mobility DTC
- Physician assessment specifying walking distance and time with assistive devices
- Physiotherapy or rehabilitation reports documenting functional gait assessment
- Occupational therapy report measuring timed walking performance
- Imaging or specialist reports confirming the underlying diagnosis
- Prescription or documentation of mobility aids prescribed
- Records of falls, hospital admissions, or emergency presentations related to mobility
2026 DTC Amounts for Mobility
If approved: federal credit $1,448 per year. Combined federal and provincial: $2,047 to $3,708 per year. Retroactive credits can be significant, but the final amount depends on the CRA-approved years, province, taxable income, transfer rules, and prior returns.
Real mobility restrictions Filing Scenario
The following example is illustrative. It describes a typical filing flow and does not predict any individual outcome.
A St. John's resident recovering incompletely after a stroke met with her physiotherapist for Part B preparation, with sign-off from her family doctor. The physiotherapist documented walking restriction limited to 50 metres at a time with a four-wheeled walker, with rest required after each segment. The Part B narrative quantified extra time spent walking short distances at 3 to 4 times the typical duration. The Notice of Determination arrived 11 weeks after submission, approving the DTC retroactive to the post-stroke recovery year.
Documentation That Works for mobility restrictions Part B
What worked in this Part B: specific distance and time benchmarks tied to use of mobility aids, with explicit comparison to a typical pace. Walking claims are evaluated against a 100-metre benchmark; the more precise the distance and time data, the stronger the file. See our cumulative effects rule guide for the technical framework CRA reviewers apply, and our DTC denied appeal guide if a previous application was rejected.
How to Document Walking Restriction
Mobility applications are strongest when they include distance, time, aids, and recovery. Ask the doctor, physiotherapist, or occupational therapist to document how far the person can walk on level ground, how long it takes, what aid is used, how often rest is needed, and whether the restriction is present at least 90 percent of the time. A phrase like "limited mobility" is usually too vague for the DTC test.
Useful supporting evidence can include timed walk tests, gait assessments, fall records, rehabilitation notes, imaging reports, specialist letters, and prescriptions for walkers, canes, braces, scooters, or wheelchairs. If the person can walk 100 metres only with pain, severe fatigue, repeated stops, or three times the usual time, the practitioner should state that clearly.
The file should also distinguish temporary recovery from prolonged impairment. CRA generally needs a restriction that has lasted, or is expected to last, at least 12 continuous months. For surgery, stroke, injury, or progressive disease, dates and prognosis help clarify that point. This prevents avoidable ambiguity.
Many mobility files also involve dressing, feeding, elimination, or mental functions after stroke, MS, arthritis, or chronic pain. When no single category fully explains the limitation, compare the file with the cumulative effects guide before submitting.
Frequently Asked Questions
Not automatically. CRA assesses whether walking is markedly restricted even with the wheelchair. If the wheelchair fully restores mobility to near-normal levels, the walking category may not apply. However, wheelchair users who cannot self-propel, who require powered chairs, or who have additional upper limb impairments may be eligible when the functional restriction remains marked. The functional capacity in the chair matters, not just the use of a chair.
CRA applies the 90% rule. If your mobility is markedly restricted on most days (90% or more of the time), you may qualify. Your physician should document the frequency and nature of bad days, including what triggers them and how long they last. A physician who only describes your best days will create an inaccurate picture.
A medical doctor (MD) typically certifies the walking category. A physiotherapist or occupational therapist can also certify mobility limitations on the T2201. Objective assessments like timed up-and-go tests or six-minute walk tests that your therapist has recorded are particularly useful supporting evidence.
Official Sources and Related Guides
This condition guide is based on CRA's Disability Tax Credit criteria and official Form T2201 instructions. Use it with our DTC eligibility guide, T2201 form guide, and DTC calculator. For questions about your own facts, contact Disability Tax Credits Canada or speak with a qualified Canadian tax professional.