The Disability Tax Credit (DTC) is the gateway to the Registered Disability Savings Plan.
If you have not applied for the DTC before, or you need to re-apply, you will see that the application form has changed.
Good news! Instead of 12 pages, it is now 6 pages. We hope this will make it easier to read and copy for both you and your doctor to complete.
Here are some pointers to help you apply for the DTC with this new form.
• At the very top of the cover page there is website: www.cra.gc.ca/dtc. You can find extra information about the process of applying for the DTC on this website. There is also additional information for your doctor.
• Section 3 – Adjust your income tax and benefit return: There is a box to check off, yes, if you would like Revenue Canada to review previous taxation years if you become eligible. You may receive a refund for those years!
• The top of page 2 has specific instructions for your doctor. There are 2 steps that must be followed when completing the DTC application form.
• The basic areas in which people qualify for the DTC remain the same as before: Vision, Speaking, Hearing, Walking, Eliminating, Feeding, Dressing, and Mental functions necessary for everyday life. Many people qualify in this last area only.
• Next to each of these areas are the specific medical practitioners who are allowed to fill out the form for you. For example: Hearing – Medical doctor or audiologist.
• Many people qualify under Cumulative effect of significant restrictions. If you have more than one restriction, and none of them are marked, you may qualify if you have significant restrictions that may add up to being markedly restricted.
• As before, your doctor will decide whether you are significantly or markedly restricted in the individual areas.
• Page 5 has the Effects of Impairment. This section is now called mandatory, as many doctors may not realize the importance of this section. There is a large, blank section for the doctor to list the effects of your impairment/s. You can help the doctor by being prepared to describe, in detail, how your impairment/s impact your daily life, or what your challenges are in daily life. Your doctor must give time and consideration to filling out this section.
• The last page, 6, has some new questions for your doctor. For which years have you been the attending medical practitioner for this patient, or, how long do you know this patient? He/she should also have supporting information (specialist reports, hospital release forms) to support your application if necessary. You may include copies of these reports with your application to make it stronger.
• There is general information and contact information for CRA at the bottom of the page.
• It is a good idea to make 2 copies of the completed form. The original, signed form goes to your tax centre. The addresses are listed on page 6. Your doctor will keep a copy. You should have a copy for your own records. It will be useful to have this copy when you receive your letter from CRA.
To get the DTC application form, download it from the Canada Revenue Agency website, here: http://www.cra-arc.gc.ca/E/pbg/tf/t2201/README.html
Or call 1-800-959-8281 and ask for a copy of the DTC application form.
To learn more about getting the DTC – including more helpful tips and instructions – as well as the Registered Disability Savings Plan, please visit rdsp.com and check out our RDSP Tutorial or download our Plain Language Step-by-Step Guide.
If you have any further questions, leave us a message on our toll-free Disability Planning Helpline 1-844-311-7526. A Plan Institute Family Expert is happy to help make more sense of the DTC and the RDSP.
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Helene Eschbach
Plan Institute
RDSP Family Expert
planinstitute.ca
December 2015