《国际功能、残疾和健康分类》与残疾税收抵免的比较。
A comparison of the International Classification of Functioning, Disability, and Health to the disability tax credit.
作者信息
Conti-Becker Angela, Doralp Samantha, Fayed Nora, Kean Crystal, Lencucha Raphael, Leyshon Rhysa, Mersich Jackie, Robbins Shawn, Doyle Phillip C
机构信息
Faculty of Health and Rehabilitation Science, Elborn College, University of Western Ontario, London, Ontario.
出版信息
Can J Occup Ther. 2007;74 Spec No.:281-7. doi: 10.1177/000841740707405S06.
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.
PURPOSE
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.
METHOD
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).
IMPLICATIONS
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.
背景
残疾税收抵免（DTC）认证是一种评估工具，用于为加拿大人提供残疾税收减免。《国际功能、残疾和健康分类》（ICF）为定义残疾提供了一个通用框架。
目的
本研究的目的是评估DTC，并使职业治疗师熟悉将测量方法映射到ICF分类系统的过程。
方法
确定DTC中的概念并将其映射到适当的ICF代码（Cieza等人，2005年）。
结果
DTC与45个独特的ICF代码相关联（16个身体功能、19个活动和参与以及8个环境因素）。
启示
DTC涵盖了ICF的各个领域；然而，没有考虑个人因素、身体结构以及活动和参与的关键方面。完善DTC以解决这些方面将为残疾人士提供公平公正的判定机会。
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