Mr. Speaker, with respect to parts (a) to (f), to be eligible for the disability tax credit, an individual must have a severe and prolonged impairment in physical or mental functions, as defined in the Income Tax Act and as certified by a medical practitioner. Eligibility is not based on a diagnosis, but rather on the effects of the impairment on their ability to perform the basic activities of daily living. Eligibility determinations are not made, or tracked, based on diagnoses. Therefore, the CRA is unable to respond in the manner requested as the data is not available.
In the House of Commons on December 11th, 2017. See this statement in context.