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

First, complete Part A of Form T2201, Disability Tax Credit Certificate. Then, take the form to a qualified practitioner. The following table shows the type of impairment each qualified practitioner can certify:

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

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

Forms and publications

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