T2201 Tax Form: Disability Tax Credit Certificate in Canada
Who is the T2201 tax form designed for?
Use this form to obtain additional tax assistance for someone with a severe and prolonged mental or physical impairment. If you qualify for the disability tax credit, it will reduce your income tax payable.
What if I have no income tax payable?
In that case, you may transfer the disability tax credit to your spouse or supporting person.
Who has to complete the T2201 income tax form?
The person (or his/her representative) requesting the credit must complete Part A – Disability Tax Credit Certificate of form T2201.
Part B of form T2201 has to be completed by a licensed medical doctor. If the claim is for visual impairment, then a medical doctor or a registered optometrist must complete it. If the disability is a hearing impairment, a registered audiologist can complete Part B.
What kinds of expenses can be claimed?
- Certain medical expenses
- Attendant care expenses
- Child care expenses for a child with a disability
What happens if you receive some type of disability or insurance benefits?
If you receive Canada Pension Plan or Québec Pension Plan disability benefits, workers' compensation benefits, or other types of disability or insurance benefits, it does not necessarily mean you qualify for the disability amount.
How often must your notify the CRA if your condition changes?
You must tell the CRA if your condition improves.
What are your options if you do not agree with the CRA’s decision?
You can file a formal objection to appeal the decision. The process to file an objection and the time limits are outlined on page 3 of the T2201 disability form.
Check the CRA website or Guide RC4064, Medical and Disability-Related Information for more information.