The Disability Tax Credit Form 2023

Disability Tax Credit Certificate FormChanges to the DTC Certificate form in 2023.

The Canada Revenue Agency (CRA) has announced new changes to the Disability Tax Credit form and application process.  You can now apply for the DTC electronically.  You must first make a request through the ‘My Account’ service on the CRAs website.  You will then receive a reference number that you must give to the Medical Practioner to complete the T2201 Disability Tax Credit Certificate. 

The official details on the CRAs website here

You can also still apply the previous way by downloading a copy of the T2201 Disability Tax Credit Certificate form.

How We Can Help

If you want to determine if you meet the eligibility criteria and ensure you receive the maximum amount and benefits you’re entitled to, Request an Eligibility Assessment.

Complete the process with confidence knowing that you are receiving the full amount available to you by having an expert guide you through the process.

Changes to the DTC Certificate in 2022

In 2022, the Federal Government made the announcement that they were going to make changes to the ‘Mental Functions’ and ‘Life-Sustaining Therapy’ sections of the form.

The ‘Mental Functions’ section of the form has been expanded to include: Adaptive functioning, Attention, Concentration, Goal-Setting, Judgment, Memory, Perception of Reality, Problem-Solving, Regulating Behaviour and Emotions, and Verbal and Non-Verbal Comprehension.

More activities are now acknowledged when assessing the amount of time spent on life-sustaining therapy. These include: Activities related to adjusting and administering medication, maintaining a log book related to therapy, managing dietary restrictions related to therapy, receiving lift-sustaining therapy at home or at an appointment, setting up or maintaining equipment related to therapy, time spent by another person to supervise or perform the required therapy, time spent assisting an individual who is unable to perform the therapy themselves.

The frequency requirement for life-sustaining therapy has been reduced to a minimum of two times per week, down from the previous requirement of three times per week.

Individuals with Type 1 diabetes are now recognized as receiving life-sustaining therapy.

Changes to the DTC Certificate in 2005

The Federal Government announced the introduction of the ‘Cumulative Effects of Significant Restrictions’ Section of the form.  The “Cumulative Effects of Significant Restrictions” section on the T2201 Disability Tax Credit Certificate form in Canada is designed to assess the overall impact of a person’s impairment or disability on their daily life activities. This section recognizes that disabilities can have a cumulative effect, meaning that multiple restrictions or limitations may combine to significantly affect an individual’s ability to perform essential tasks.

Essentially, this provision allows individuals to combine restrictions related to walking and getting dressed, or any other section, potentially reducing the eligibility requirements for the disability tax credit compared to applying for each restriction separately. By considering the cumulative impact of these limitations, the process acknowledges that combining impairments can have a more significant overall effect on an individual’s ability to carry out daily activities and qualify for the disability tax credit.

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