A comparison of the International Classification of Functioning, Disability, and Health to the disability tax credit.
BACKGROUND
The Disability Tax Credit (DTC) Certification is an assessment tool used to provide Canadians with disability tax relief The International Classification of Functioning, Disability and Health (ICF) provides a universal framework for defining disability.


OBJECTIVE
The purpose of this study was to evaluate the DTC and familiarize occupational therapists with the process of mapping measures to the ICF classification system.


METHODS
Concepts within the DTC were identified and mapped to appropriate ICF codes (Cieza et al., 2005).


RESULTS
The DTC was linked to 45 unique ICF codes (16 Body Functions, 19 Activities and Participation, and 8 Environmental Factors).


CONCLUSIONS
The DTC encompasses various domains of the ICF; however, there is no consideration of Personal Factors, Body Structures, and key aspects of Activities and Participation. Refining the DTC to address these aspects will provide an opportunity for fair and just determinations for those who experience disability.
Conti-Becker
Angela
A
Faculty of Health and Rehabilitation Science, Elborn College, University of Western Ontario, London, Ontario. acontib@uwo.ca
Doralp
Samantha
S
Fayed
Nora
N
Kean
Crystal
C
Lencucha
Raphael
R
Leyshon
Rhysa
R
Mersich
Jackie
J
Robbins
Shawn
S
Doyle
Phillip C
PC
D002170:Canada; D004185:Disability Evaluation; D006233:Persons with Disabilities / Q000145:classification*; D006304:Health Status; D006801:Humans; D009788:Occupational Therapy; D015203:Reproducibility of Results; D019464:Tax Exemption / Q000145:classification*