The disability tax credit (DTC) is a non-refundable tax credit that helps persons 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 DTC. This amount includes a supplement for persons under 18 years of age at the end of the year.
For more information, go to Visit the website or see Guide RC4064, Medical and Disability-Related Information.
You are eligible for the DTC only if we approve this form. A medical practitioner has to complete and certify that you have a severe and prolonged impairment and must describe its effects.
To find out if you may be eligible for the DTC, use the self-assessment questionnaire on Information Sheet T2201-1, Disability Tax Credit Certificate. If we have already told you that you are eligible, do not send another form unless the previous period of approval has ended or if we tell you that we need one. You must tell us immediately if your condition improves.
If you receive Canada Pension Plan or Quebec Pension Plan disability benefits, workers’ compensation benefits, or other types of disability or insurance benefits, it does not necessarily mean you are eligible for the DTC. These programs have other purposes and different criteria, such as an individual’s inability to work.
You can send the form to us at any time during the year. By sending us your form before you file your income tax and benefit return, you may prevent a delay in your assessment. We will review your form before we assess your return. Keep a copy of the completed form for your records.
You are responsible for any fees that the medical practitioner charges to complete this form or to give us more information. However, you may be able to claim these fees as medical expenses on line 330 or line 331 of your income tax and benefit return.
Once the CRA has received the completed and signed Form T2201, we will assess your application to determine if you are eligible to the DTC. We will then send you a notice of determination to inform you of our decision. If your application is denied, the notice of determination will explain why. For more information, see Information Sheet T2201-1, Disability Tax Credit Certificate, or go to www.cra-arc.gc.ca/dtc/.
Send your completed and signed form to the Disability Tax Credit Unit of your tax centre:
St. John’s Tax Centre
290 Empire Avenue
St. John’s NL A1B 3Z1
If you need more information, go to www.cra.gc.ca/dtc or call 1-800-959- 8281.
To get our forms and publications, go to www.cra.gc.ca/forms or call 1-800- 959-8281.