Completing Form T2201, Disability Tax Credit Certificate

Use your best professional judgement when you complete Part B of Form T2201, Disability Tax Credit Certificate, for your patient. We will review the information you provide to determine your patient's eligibility for the disability tax credit (DTC). We will advise your patient of our decision concerning his or her eligibility.

To certify that your patient is markedly restricted, make your assessment based on:

• the symptoms reported by the patient;
• your knowledge of the patient's medical history; and
• your knowledge of effects of the impairment(s) as they relate to the condition diagnosed.

If you are not convinced that the patient is markedly restricted (or significantly restricted in at least two basic activities of daily living when cumulative effect is the criterion applicable), do not certify Form T2201.

Note
Complete the current version of Form T2201 to make sure you are providing relevant information.

How to complete Form T2201

As a qualified practitioner, you need to complete Part B of Form T2201. Make sure your patient's name is at the top of each page. Part B has two steps. Complete only the sections that apply to your patient in Step 1. Complete all of Step 2.

Step 1 (pages 3 to 8)

Complete the section(s) that apply to your patient.

• Speaking
• Hearing
• Walking
• Elimination (bowel or bladder functions)
• Feeding
• Dressing
• Performing the mental functions necessary for everyday life
• Vision
• The cumulative effect of significant restrictions related to two or more of the above impairments
• Life-sustaining therapy

Note
If you are completing the "Cumulative effect of significant restrictions - applies to 2005 and later tax years" section, you have to indicate at least two of the conditions listed at the bottom of page 8 of Form T2201.

Answer all the questions in the applicable sections of Form T2201 including the question on marked restriction of the basic activity (or activities) of daily living that is impaired.

Enter the date the marked restriction began, which is not necessarily the same as the date of diagnosis, as with progressive diseases.

Step 2 (page 9)

Effects of impairment

Although a diagnosis may be useful in helping us make an eligibility determination, it in itself is not enough information.

Provide details about the effects of the impairment on the person's ability to perform one (two or more in the case of cumulative effect) of the applicable basic activities of daily living. Provide sufficient practical detail to demonstrate how the patient's impairment functionally impacts his or her ability to perform the applicable basic activities of daily living.

If the information provided is insufficient or contradictory, we will contact you in writing for clarification. For example, if your patient has a marked restriction in walking, the details you provide in this section must relate to walking. Comments on your patient's inability to lift, bend, or do housework are not relevant for the DTC.

Duration

Provide confirmation that the impairment has or is reasonably expected to last for a continuous period of 12 months. Answer the question about whether or not the impairment is likely to improve to the point where your patient would no longer be markedly restricted, and if so, when that might occur.

For more information, contact us.

Forms and publications

• Guide RC4064, Medical and Disability-Related Information
• Form T2201, Disability Tax Credit Certificate

Related Topics

• Persons with disabilities