Disability Tax Credit Forms

Many people are surprised to learn this. Having a medical condition, a diagnosis, or chronic pain does not by itself make you eligible. CRA asks how much your impairment limits specific basic daily activities. In general, you must meet all of the following:

• Severe: You are unable, or it takes you an "inordinate amount of time" (generally about three times longer than someone of the same age without the impairment), to do a basic daily activity, even with appropriate therapy, medication, and devices.

• All or substantially all of the time: CRA usually treats this as at least 90% of the time. Limits that only happen on bad days or during flare-ups usually don't count.

• Prolonged: The impairment has lasted, or is expected to last, at least 12 months in a row.

The categories CRA looks at include vision, speaking, hearing, walking, eliminating (bowel and bladder function), feeding, dressing, mental functions necessary for everyday life, and life-sustaining therapy. Smaller limits in two or more categories can sometimes be considered together ("cumulative effect"), but they still have to be present all or substantially all of the time.

• "I can't work, so I qualify." Being unable to work is not a DTC criterion. Programs such as CPP Disability use different rules. Many people who can't work don't qualify for the DTC, and some people who work full-time do.

• "My doctor decides if I get it." Your clinician only certifies medical facts about how you function. CRA makes the final decision. CRA may also contact your clinician for more information or review your eligibility later.

• "If I describe my worst days, it will help." The form asks about your usual function. We complete it honestly, based on what we can confirm.

To give your application a fair and accurate assessment, please bring:

1. Part A of Form T2201, completed and signed by you.

2. A brief written description of how your condition affects each daily activity you think applies, including how long tasks take and how often you need help.

3. Relevant reports from other providers, such as specialists, psychiatrists or psychologists, occupational therapists, or physiotherapists. If another provider has a better view of a particular area, it may be more appropriate for them to complete that section. For example, occupational therapists can certify walking, dressing, and feeding, and psychologists can certify mental functions.

• The assessment needs a dedicated appointment. It can't be done as an add-on to another visit.

• Your clinician will review your history and records and may examine you or ask you to show certain tasks.

• We can only certify what we can confirm from our assessment and your medical records. Sometimes this means a section can't be certified, or we need more information (for example, an occupational therapy assessment) before we can complete the form.

• We'll tell you openly which sections we can and can't support.

The DTC form is not covered by provincial health insurance. Our clinic charges a fee for completing it, which reflects the time needed to review records, assess, and fill out the form. The fee is due whether or not CRA approves the application. Please ask our front desk for the current fee.

Some private companies offer to help with DTC applications in exchange for a percentage of any refund. You don't need to use one. You can apply directly to CRA at no cost, and CRA will review earlier tax years for you if you're approved.

You can ask CRA to review the decision or submit new information. If your condition changes or new assessments become available, you're welcome to book a follow-up appointment.

The official criteria, the form, and the application process are available on the Canada Revenue Agency website (search "Disability Tax Credit").

This page is general information and is not a determination of eligibility.