Completing your tax return

If this is a new application for the disability tax credit (DTC), you have to 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 your dependant is eligible for the DTC.

If your dependant was eligible for the DTC for 2010 and still meets the eligibility requirements for 2011, you may be able to claim the disability amount without sending us a new Form T2201. However, you will have to send us one if the previous period of approval ended before 2011 or if we ask you to do so. If you are not attaching a Form T2201 for a dependant, attach to your paper return a note stating the dependant's name, social insurance number, and relationship to you.

If your dependant was under 18 years of age at the end of the year, first complete the chart for line 316 on the federal worksheet in the forms book to calculate the supplement that dependant may be able to claim.

Complete the chart for line 318 on the federal worksheet in the forms book to calculate your claim for each dependant.

Note
If you can claim this amount, you also may be able to claim an amount on line 315 for the same dependant.

If you are splitting the unused part of this amount with another person, attach a note to your paper return including the name and social insurance number of the other person who is claiming an amount. The total claimed for that dependant cannot be more than the maximum amount allowed for that dependant.

If you want to make a claim on line 318 and your dependant has not been approved for the DTC yet, you will not be able to use EFILE or NETFILE. You will have to send in the completed Form T2201 with your paper return.

Forms and publications

• General Income Tax and Benefit Package for 2011 - Guide, Returns, Schedules
• Guide RC4064, Medical and Disability-Related Information
• Form T2201, Disability Tax Credit Certificate