What is a Disability Tax Credit Certificate and why do I need one?
If you or your dependant has a severe or prolonged impairment in physical or mental functions, you should complete a Disability Tax Credit certificate (form T2201) and submit it to the Canada Revenue Agency (CRA) for approval. Doing so allows you to apply for the Disability Tax Credit (DTC).
Note: If you are a resident of Québec, you may also have to complete form TP-752.0.14-V: Certificate Respecting An Impairment and submit it to Revenu Québec for their records.
This form (some of which needs to be completed by your doctor or nurse practitioner) must first be approved by the CRA before you can claim the disability tax credit itself. You might also be able to claim other disability-related tax credits such as the child disability benefit or access other federal, provincial, or territorial programs like the registered disability savings plan (RDSP).
Do I need to submit a new certificate every year?
If the physical or mental impairment persists, you don’t need to submit a new certificate each year unless instructed to do so by the CRA. Remember, if your condition improves to the point where you’re no longer eligible for the DTC, it’s your responsibility to inform the CRA.
