What is Form T2201?
To apply for the Disability Tax Credit (DTC), use Form T2201, the Disability Tax Credit Certificate. This non-refundable tax credit is designed to reduce the tax burden for individuals with severe and prolonged physical or mental impairments. If approved, the DTC can significantly reduce your income taxes or the taxes of a supporting family member.
Who Can Apply?
To qualify for the DTC, you must meet specific criteria:
Medical Condition: Your physical or mental abilities must be severely and persistently impaired.
Impact on Daily Living: Your condition must significantly restrict your ability to perform basic daily activities, such as walking, speaking, seeing, or feeding yourself.
Duration: Your disability must have lasted, or be expected to last, for at least 12 months.
Who Can Certify the Impairment?
Your medical condition must be certified by a qualified medical professional. The following practitioners are authorized to certify different types of impairments:
Medical Doctor: All impairments
Nurse Practitioner: All impairments
Optometrist: Vision impairments
Audiologist: Hearing impairments
Occupational Therapist: Impairments affecting activities such as walking, feeding, or dressing
Physiotherapist: Walking impairments
Psychologist: Mental functions
Speech-Language Pathologist: Speaking impairments
Medical professionals may charge a fee for completing the form. These costs are generally tax-deductible as medical expenses.
When to Apply?
You can apply for the DTC at any time during the year. However, it is recommended to submit your DTC application before filing your tax return to avoid delays in processing. If you submit your DTC application along with your tax return, the CRA will assess your application before processing your return, which may lead to delays.
How to Apply for the DTC
There are two ways to apply for the DTC: online (digital form) or by mail (paper form).
Option 1: Applying with the Digital Form
Fill out Part A (Applicant Section): The individual with the disability or their legal representative needs to complete this section. This form can be accessed online or by contacting the CRA.
Get a Reference Number: After submitting Part A, you will receive a reference number, which you must provide to your healthcare provider.
Medical Professional Completes Part B: The healthcare provider completes Part B online using the reference number. The completed form is then sent directly to the CRA.
Option 2: Applying with the Paper Form
Fill out Part A: The individual with the impairment or their legal representative completes Part A.
Medical Professional Completes Part B: The form is taken to the healthcare provider, who fills out Part B and signs it.
Submit the Form: After both sections are completed, mail the form to the CRA at one of the designated tax centres. Keep a copy for your records.
Mailing Addresses for Paper Forms:
Jonquière Tax Centre
Sudbury Tax Centre
Winnipeg Tax Centre
How Long Does it Take?
The CRA typically processes applications within eight weeks. However, the process may take longer if additional information is required or if the form is incomplete.
