Disability Tax Credit

AKA: DTC
Provided by: Government of Canada - Canada Revenue Agency - AKA: CRA

Service Description

A non-refundable tax credit that helps individuals with disabilities or their supporting persons reduce the amount of income tax they may have to pay. An individual may claim the disability amount once they are eligible for the disability tax credit. This amount includes a supplement for individuals under 18 years of age at the end of the year.

Information

Eligibility:
Individuals are only eligible if the CRA approves Form T2201 * Individuals must have an impairment in physical or mental functions that is severe or prolonged, resulting in marked restriction.

Eligibility for the credit falls under the following categories:
-Vision
-Speaking
-Hearing
-Walking
-Eliminating (bowel and bladder function)
-Feeding
-Dressing
-Mental functions necessary for daily life
-Cumulative effect of significant limitations
-Life-sustaining therapy

In addition, the applicant's impairment must meet all of the following:
-Is prolonged, which means the impairment has lasted, or is expected to last for a continuous period of at least 12 months
-Is present all or substantially all the time (at least 90% of the time)

Further detail and explanation can be found on the website
Fees:
No fees
How to Access:
Step 1: Get Form T2201 (Available online * Can also order printed copies and multiple other formats of this form, such as large print, Braille, audio, and E-text (accessible electronic text). Step 2: Fill out Part A of Form T2201 Part A has to be filled out by the person with the disability (or a legal representative) Step 3: Ask a medical practitioner to fill out and certify Part B of Form T2201 Take the form to a medical practitioner who can certify the sections that apply. Step 4: Send Form T2201 Send Form T2201, as well as any letter or document, to a tax centre. Can be sent any time during the year. Sending the form before a tax return is filed may prevent a delay in the assessment. Once the application is approved, claim the amount on the next tax return.
Documents Required:
Completed Form T2201
Language:
English * French
Coverage Area:
Canada

Service Locations & Contact Info