Disability Tax Credits

The disability tax credit is a non-refundable tax credit that helps persons with disabilities or their supporting persons reduce the amount of tax they have to pay.  The amount includes a supplement for persons under the age of 18 years.

If you get to the point where you have a physical or mental impairment that impacts the basic activities of your daily living that is anticipated to last more than twelve consecutive months – you may qualify for the Disability Tax Credit.

Form T2201 needs to be completed by a medical practitioner who would certify that you or your dependent have a severe and prolonged impairment.

A T2201 form must be certified by medical professional and provided to CRA as part of an application.  You may be able to claim back as far as ten previous years if that is when the disability occurred.  As such, the years included on the form are important.

The credit amounts increase each year.  The following table illustrates the past ten years of credits.

If you qualify for the disability tax credit, you may wish to consider other benefits such as the registered disability savings plan, the working income tax benefit and the child disability benefit.

Conclusion

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