The disability amount is a non-refundable tax credit that a person with a severe and prolonged impairment in physical or mental functions can claim to reduce the amount of income tax he or she has to pay in a year.
To be eligible for the DTC, the Canada Revenue Agency must approve Form T2201, Disability Tax Credit Certificate. The form must be submitted in its entirety, photocopies are not accepted.
How to apply for the disability tax credit (DTC)?
First, complete part A of form T2201, then take the form to a qualified practitioner who can certify the sections that apply. Your qualified practitioner may charge you a fee. You may be able to claim these fees as medical expenses on your income tax return.
Walking, feeding, dressing, and the cumulative effect for these activities
Performing the mental functions necessary for everyday life
After you (the applicant) and the qualified practitioner have completed and signed form T2201, mail the original form to:
Canada Revenue Agency
Tax Centre – Disability Tax Credit
1050 Notre-Dame Ave
Sudbury ON P3A 5C2
The Canada Revenue Agency will reply in writing approximately 6 weeks after receiving form T2201.