It's really up to the doctor who fills out the form as that's what the gov't goes by. The gov't sets out the criteria and the doctor reports on your status by answering a lot of very specific questions.

The tax credit that I'm familiar with is the federal one - I don't know if NB has anything different from BC on a provincial level. The credit is $7196.00, which means that you can earn that much more without paying federal tax. I can't remember if there is a provincial equivalent.

According to the Canada Revenue Agency (CRA) you have to be markedly restricted for a continuous period of at least 12 months in one or more of the following: speaking, hearing, walking, bladder/bowel elimination, feeding, dressing or mental functioning. Blindness is also listed so maybe your co-worker got in on that one if her ON was severe but it doesn't sound like it was continuous so that shouldn't count.

Whether you work or not doesn't matter to CRA, it's all about personal care. If you qualify, they will back date the claim as far back as the doctor says you have had the condition . My mom got 5 years in back taxes when she applied.

C