Disability Tax Credit

//Disability Tax Credit

Disability Tax Credit

The Federal Government allows a Disability Tax Credit for those individuals and their dependents, who have a severe mental or physical development that causes marked restrictions all or almost all of the time in any of the basic activities of daily living and the impairment is prolonged, ie. has lasted or is expected to last for a continuous period of at least twelve months.

These marked restrictions include sight, hearing, mobility, speech, memory, thought and perception. The catch is that these restrictions must occur despite: having therapy and the use of appropriate devices and medications.

Receiving a disability benefit does not guarantee eligibility for the Disability Tax Credit.

To apply for this credit, the Disability Tax Credit Certificate (Form T2201) must be completed by an authorized healthcare professional. In the case of learning disabilities, the authorizing professional can be a registered psychologist.

Website Form T2201: http://www.cra-arc.gc.ca/E/pbg/tf/t2201/README.html

CRA videos on the Disability Tax Credit click HERE

Dr. Kenny Handelman, a psychiatrist and ADHD expert, wrote an article about this tax credit for the Huffington Post. You can find it online HERE.

For additional Information on applying for the Disability Tax Credit please access: 

T2201 Information Sheet

T2201 Disability tax cover letter

T2201 Q&A

T2201 suggestions for parents

Canada Revenue Agency (CRA) Videos on Disability Tax Credit