How to apply for the disability tax credit (DTC)?

First, complete Part A of Form T2201, Disability Tax Credit Certificate. Then, take your form to a qualified practitioner who can certify the sections that apply.

 Type of impairment each qualified practitioner can certify:
Qualified practitioner:can certify:
Medical doctor all impairments
Optometrist vision
Audiologist hearing
Occupational therapist walking, feeding, dressing, and the cumulative effect for these activities
Physiotherapist walking
Psychologist performing the mental functions necessary for everyday life
Speech-language pathologist speaking

When the qualified practitioner has completed and signed Part B of Form T2201, send it to your tax centre.

Avoid delays in the processing of your application

We do not accept photocopies or facsimile copies of Form T2201 when completed and signed. If we receive a photocopy or a facsimile copy, we will return it to the address on file with a request to submit the original version of Form T2201. The original certified form must be submitted in its entirety.

You can send your form to us at any time during the year. By sending us your form before you file your income tax and benefit return, you may prevent a delay in your assessment. We will review your application before we assess your return. Keep a copy of your completed form for your records.

Fees - You are responsible for any fees that the qualified practitioner charges to complete the form or to give us more information. However, you may be able to claim these fees as medical expenses on line 330 or line 331 of your income tax and benefit return.

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