The Disability Tax Certificate (DTC)
This is the place to begin with the federal government. In order to qualify for benefits, your child has to be declared disabled. This is done by submitting the Form T2201. The form must be filled out by a medical practitioner. I would suggest your family doctor if he is sufficiently versed on autism, a Pediatrician or a Psychologist who has assessed your child.
What should I know before submitting the form?
You should review the form before it is submitted to the government. To save you grief down the road, this form should be filled out correctly the first time. If the form doesn't read sufficiently "badly", then don't send it in. You should take responsibility for sending in the form, not your doctor.
To get the name of a good practitioner in your area who knows how to fill out the form, post a message on the FEAT board.
A useful phrase for the doctor to use is "a life long neurological disorder from birth".
Can the tax credit be back dated?
You may be able to have the tax credit back dated to previous tax years by submitting a letter with the T2201 or by filing Form T1ADJ, T1 Adjustment Request.
Normally you can claim back three years, however you may be able to go back ten years under the Taxpayer relief provisions. It is important that the medical practitioner indicate when the condition originated (i.e. birth).
You don't have to submit the Form T2201 every tax year. The government will respond to the request and advise you on the time frame to resubmit the form. In the case of my son, I don't have to submit the form for another 15 years.
What if my child can't use the non-refundable tax credit?
This tax credit is obviously useless to the child, but the disability amount can be transferred to a parent. At the present time, this tax credit is worth about $2,200 between the federal and provincial tax credits.
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