What is a Disability Tax Credit Certificate and why do I need one?

You should complete a Disability Tax Credit certificate (form T2201) if you or your dependant has a severe and prolonged impairment in physical or mental functions. This completed form must be sent to the Canada Revenue Agency for their records.

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.

Having a completed T2201 form on file with the CRA allows you to apply for the Disability Tax Credit (DTC). This form (some of which needs to be completed by your doctor or nurse practitioner) must first be approved by the Canada Revenue Agency (CRA) before you can claim the disability tax credit itself. You might also be able to claim certain federal, provincial, or territorial programs like the registered disability savings plan (RDSP), the working income tax benefit (WITB), and the child disability benefit.

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.