DTC Mental Functions Necessary
Mental Functions Necessary for Everyday Life (DTC)
In 2022, the Federal government introduced revisions to the Disability Tax Credit, primarily targeting the ‘Mental Functions Necessary for Everyday Life’ section of the form. The most significant change was the broadening of eligibility criteria to include additional sections, including attention, concentration, perception of reality, regulation of behavior and emotions, as well as verbal and non-verbal communication. Previously, the ‘Mental Functions’ section consisted of three general categories, which have now been further subdivided, a recommendation that experts have long advocated.
Navigating the T2201 Disability Tax Credit Certificate can feel complex, but unlocking the valuable Disability Tax Credit (DTC) is worth the effort. This comprehensive guide provides a clear, step-by-step walkthrough of the entire T2201 form, page by page. We demystify eligibility requirements (including ‘inordinate time’ and ‘cumulative effect’), explain both Part A (for individuals/claimants) and Part B (for medical practitioners), and offer practical tips to help you complete the application accurately. Use this guide to understand the process, avoid common mistakes, and confidently submit your application.