Marked restriction: A person is markedly restricted in a basic activity of daily living when, even with therapy, medication, and appropriate devices, they are unable to perform the activity — or they take an inordinate amount of time to do so. The restriction must be present all or substantially all of the time (at least 90%).
Significant limitation: A measurable but lesser degree of restriction in a basic activity of daily living. A single significant limitation does not qualify for the DTC, but two or more significant limitations may qualify under the cumulative effects provision.
For a comprehensive overview of the DTC, see our Complete Guide to the Disability Tax Credit in Canada.
Why This Distinction Matters
The distinction between marked restriction and significant limitation is the most important concept in the DTC application process. It determines:
- Whether you qualify under a single functional category (marked restriction required)
- Whether you need to apply under cumulative effects (two or more significant limitations)
- What language your medical practitioner must use on the T2201 form
Many DTC applications are denied because the T2201 describes a "significant limitation" when CRA requires evidence of a "marked restriction" — or because the form does not clearly establish whether the restriction meets the marked threshold.
Marked Restriction in Detail
CRA defines a marked restriction using two tests, either of which is sufficient:
| Test | Description |
|---|---|
| Unable to perform | The person cannot perform the basic activity of daily living at all, even with therapy, medication, and devices |
| Inordinate amount of time | The person can perform the activity but takes approximately three times longer than someone without the impairment |
The restriction must be present all or substantially all of the time — at least 90% of the time. This is sometimes called the "90% rule."
Examples of Marked Restriction
- A person with severe ADHD who takes three times longer to complete routine daily tasks (planning meals, managing appointments, following multi-step instructions) due to executive function impairment
- A person with advanced Parkinson's who cannot dress themselves without physical assistance
- A person with Crohn's disease whose bowel management requires extended daily time that significantly exceeds what a person without the condition would need
Significant Limitation in Detail
A significant limitation is a measurable restriction that falls below the marked threshold. The person can perform the activity, but with noticeable difficulty, slowness, or need for occasional assistance compared to someone without the impairment.
A single significant limitation does not qualify for the DTC. However, two or more significant limitations across different functional categories may qualify under the cumulative effects provision — if their combined impact is equivalent to a marked restriction in a single category.
Examples of Significant Limitation
- A person with moderate anxiety who takes somewhat longer to make decisions and manage daily routines, but not three times longer
- A person with mild hearing loss who has difficulty in noisy environments but can understand speech in quiet settings
- A person with controlled diabetes whose therapy routine takes notable but not inordinate time
Cumulative Effects: When Significant Limitations Add Up
The cumulative effects pathway exists because CRA recognizes that many Canadians live with multiple conditions that individually fall below the marked threshold but together create substantial functional impairment.
To qualify under cumulative effects, you must demonstrate:
- Two or more significant limitations in different basic activities of daily living
- The combined impact is equivalent to being markedly restricted in a single activity
- The limitations are present at least 90% of the time
| Single Condition Path | Cumulative Effects Path |
|---|---|
| One marked restriction in one category | Two or more significant limitations across categories |
| Qualifies on its own | Qualifies only if combined impact equals marked restriction |
| T2201 focuses on one category | T2201 must address multiple categories and their interaction |
What This Means for Your T2201
The language your medical practitioner uses on the T2201 form must clearly establish whether your restriction is marked (qualifying on its own) or significant (qualifying only in combination). Vague language like "has difficulty with" or "struggles with" does not clearly indicate the severity level CRA requires.
Effective T2201 language for a marked restriction might include: "Patient is unable to perform [activity] independently" or "Patient requires approximately three times longer than peers to complete [activity], all or substantially all of the time."
This information is for educational purposes only. CRA makes all final eligibility determinations. Last updated: February 2026.
