Last year Canada Revenue Agency (CRA) held consultations across the country regarding the Disability Tax Credit (DTC) program. The welcome changes involve a simplified Disability Tax Credit Certificate Form T2201 and the method of claiming adjustments to the Disability Amount for previous years.
Some highlights include:
- The form is reduced from 12 pages to 6
- Detailed instructions are now moved to the Form RC4064 – Disability Related Information
- Added a new section to allow for adjustment for previous tax years
- Added more space for “Effects of Impairments”
- Added a gentle hint for each mandatory section by labeling it “Mandatory“
- Shortened some sections for clarity
- For each type of impairment, CRA has added who may certify that section
All these changes are most welcome and will simplify the process for new applicants. The basic premise of DTC application has not changed and advice from other parents who have completed the process remains largely intact.
My detailed T2201 Guide has now been amended. I strongly recommend that you download and read this guide prior to making your initial application.