Completing your tax return
If this is a new application for the disability tax credit (DTC), you must submit a completed (including Part A) Form T2201, Disability Tax Credit Certificate, certified by a qualified practitioner or your claim will be delayed. We will review your claim before we assess your return to determine if you are eligible for the DTC.
If you were eligible for the DTC for 2011 and you still meet the eligibility requirements for 2012, you can claim the disability amount without sending us a new Form T2201. However, you must send us one if the previous period of approval ended before 2012, or if we tell you that we need one.
If you were 18 years of age or older at the end of the year, claim $7,546 on line 316. Otherwise, complete the chart for line 316 on the federal worksheet in the forms book.
Supplement for persons under 18
If you are eligible for the DTC and were under 18 years of age at the end of the year, you can claim up to an additional $4,402. However, this supplement may be reduced if, in 2012, someone claimed child care expenses (line 214) or attendant care expenses (as a medical expense on line 330 or line 331) for you. It may also be reduced if you claimed attendant care expenses on line 215 or line 330 for yourself. Complete the chart for line 316 on the federal worksheet to calculate your claim.
If you received attendant care and you are eligible for the DTC, there are special rules that apply for claiming those expenses. For more information, see Attendant care or care in an establishment.
If you work, have low income, and high medical expenses that you have claimed at line 215 or line 330, you may be eligible to claim a refundable medical expense supplement on line 452.
If you want to make a claim on line 316, and you have not applied for, or been approved for the DTC yet, you will not be able to use EFILE or NETFILE. You will have to send in your completed Form T2201, Disability Tax Credit Certificate, with your paper return.
Forms and publications
- General Income Tax and Benefit Package for 2012 - Guide, Returns, Schedules
- Guide RC4064, Medical and Disability-Related Information
- Form T2201, Disability Tax Credit Certificate
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