Disability Tax Credit
reduction in Canadian taxes for disabled people
The Disability Tax Credit (DTC) is a non-refundable tax credit in Canada for individuals who have a severe and prolonged impairment in physical or mental function. An impairment qualifies as prolonged if it is expected to or has lasted at least 12 months. The DTC is required in order to qualify for the Registered Disability Savings Plan, the working income tax benefit, and the child disability benefit. Families using a Henson trust, the Canada Disability Child Benefit other estate planning methods for children with Disabilities are not excluded from the DTC. While the credit is valuable, many have found qualifying for it challenging.
Eligibility
The individual must be "markedly restricted" in at least one of the following categories: speaking, hearing, walking, elimination (bowel or bladder functions), feeding, dressing, performing the mental functions of everyday life, life-sustaining therapy to support vital function and the recently introduced cumulative effects of significant restrictions.
The degree of disability must be approved by Canada Revenue Agency before it can be used, and this process requires the completion and submission of a form. The T2201 Disability Tax Credit Certificate form must be completed by a qualified professional related to the impairment such as a medical doctor, physiotherapist, occupational therapist, psychologist, audiologist, or optometrist, in order to qualify as having a severe and prolonged impairment. The practitioner must certify on the T2201 form that the impairment meets specific conditions within the set category. The conditions vary depending on impairment.
A document released by the Canadian Psychological Association (CPA) in response to suggestions they made to the House of Commons Sub-Committee on the Status of Persons with Disabilities, attempts to assist medical professionals with deciphering what qualifies as being markedly restricted in the "mental functions necessary for everyday life".
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This entry incorporates text from “Disability Tax Credit” on English Wikipedia. Contributors are listed in the page history. Text is available under the Creative Commons Attribution-ShareAlike 4.0 License. Selected authority identifiers and statements are retrieved from Wikidata under CC0; their references and qualifiers remain part of the verification path.