If Form T2201 was denied by the Canada Revenue Agency, what can you do?

If we do not approve Form T2201, Disability Tax Credit Certificate, we will send a notice of determination to explain why the application was denied. Check the copy of the form against the reason given, since we base our decision on the information provided by the qualified practitioner.

If you have additional information from a qualified practitioner that we did not have in our first review of Form T2201, send that information to the Disability Tax Credit Unit of the appropriate tax centre and we will review the file again.

You also have the right to file a formal objection to appeal the decision. The time limit for filing an objection is 90 days after we mail the notice of determination.

If you choose to file a formal objection, the file will be reviewed by the Appeals Branch. You should send either a completed Form T400A, Objection - Income Tax Act, or a signed letter, to:

Chief of Appeals
Sudbury Tax Services Office
1050 Notre Dame Avenue
Sudbury ON  P3A 5C1

You may also file an objection electronically using My Account.

For more information about resolving disputes, see About the Taxpayer Bill of Rights.

Forms and publications

• Pamphlet P148, Resolving Your Dispute: Objections and Appeal Rights
  Under the Income Tax Act
• Guide RC4064, Medical and Disability-Related Information
• Form T2201, Disability Tax Credit Certificate
• Form T400A, Objection - Income Tax Act