DTC CRA for PSP, MSA, CBD Atypical Parkinsonism

Have you applied for the Canadian Disability Tax Credit?

What is the disability tax credit? The disability tax credit (DTC) is a non-refundable tax credit that helps persons with disabilities or their supporting persons reduce the amount of income tax they may have to pay. An individual may claim the disability amount once they are eligible for the DTC.

 

Canada Revenue Agency (CRA) disability tax credit (DTC)

Reference

Income Tax Act

Purpose

The federal government recognizes that Canadians with severe disabilities face a higher cost of living. The disability tax credit (DTC) is a non-refundable tax credit that helps people with disabilities or their supporting persons reduce the amount of income tax they may have to pay. Once an individual is eligible for the DTC, they may claim the disability amount on their income tax and benefit return. This amount includes a supplement for persons who are under 18 years of age at the end of the year.

Eligibility

To be eligible for the DTC, an individual must have a severe and prolonged impairment in physical or mental functions, which is present all or substantially all of the time (at least 90% of the time), and that has last or is expected to last for a continuous period of at least 12 months.

Eligibility is based on the effects of the individual’s impairment, which must fall into one of the following categories:

  • Vision
  • Basic activities of daily living
    • Speaking
    • Hearing
    • Walking
    • Eliminating (bowel or bladder functions)
    • Feeding
    • Dressing
    • Mental functions necessary for everyday life
  • Life-sustaining therapy
  • The cumulative effect of significant restrictions in two or more of the basic activities of daily living, or in vision and one or more of the basic activities of daily living.

Eligibility is not based on the medical condition except where the person is blind.

Activities such as working, recreation, housekeeping, or social functions are not included in the definition of basic activities of daily living for the purposes of the disability tax credit.

The fact that a person has a job does not disqualify that person from the disability tax credit.

Administration 

To apply for the DTC, you must submit a completed and certified Form T2201, Disability Tax Credit Certificate to the Canada Revenue Agency (CRA). The T2201 can be found on the CRA Web site. A medical practitioner must complete and certify Part B of the form.

The medical practitioner will indicate whether or not, one has a severe and prolonged impairment, the duration of the impairment and its effects.

You are responsible for any fees that the medical practitioner charges to complete the form. 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.

Contact

For more information about the DTC, go to www.cra.gc.ca/dtc or call 1-800-959-8281.

Back to blog

1 comment

It was interesting to learn more about the disability tax credit from this article. I found it interesting that the DTC can reduce the income tax that one has to pay. I think that it would improve your chances of getting this credit by working with a professional consultant. https://disabilityrefunds.com/

Charlotte Fleet

Leave a public comment:

Please note, comments need to be approved before they are published.

PSP Awareness Shop

Make a purchase with purpose. Each sale supports the fight against Atypical Parkinsonism through the Coleen Cunningham Foundation for PSP Awareness!

Shop Now
  • Advancing Neurological Research: The Impact of the HEALTHY BRAINS Act

    Advancing Neurological Research: The Impact of ...

    Laura Louizos

    As the Executive Director of the Coleen Cunningham Foundation for PSP Awareness, I am thrilled to share the significant progress in the fight against neurodegenerative diseases through the introduction of...

    Advancing Neurological Research: The Impact of ...

    Laura Louizos

    As the Executive Director of the Coleen Cunningham Foundation for PSP Awareness, I am thrilled to share the significant progress in the fight against neurodegenerative diseases through the introduction of...

  • Diet and Nutrition for Atypical Parkinsonism: Best Practices for Health and Well-being

    Diet and Nutrition for Atypical Parkinsonism: B...

    Laura Louizos

    Atypical parkinsonism encompasses a group of neurological disorders that present symptoms similar to Parkinson’s disease but with distinct differences and additional challenges. Proper diet and nutrition play a crucial role...

    Diet and Nutrition for Atypical Parkinsonism: B...

    Laura Louizos

    Atypical parkinsonism encompasses a group of neurological disorders that present symptoms similar to Parkinson’s disease but with distinct differences and additional challenges. Proper diet and nutrition play a crucial role...

  • Navigating Progressive Supranuclear Palsy: Embracing Individual Journeys

    Navigating Progressive Supranuclear Palsy: Embr...

    Laura Louizos

    Progressive Supranuclear Palsy (PSP) and similar neurodegenerative diseases present a unique set of challenges for each individual. While there are commonalities in symptoms and progression, each person's journey is distinct....

    4 comments

    Navigating Progressive Supranuclear Palsy: Embr...

    Laura Louizos

    Progressive Supranuclear Palsy (PSP) and similar neurodegenerative diseases present a unique set of challenges for each individual. While there are commonalities in symptoms and progression, each person's journey is distinct....

    4 comments
  • Tips to Avoid Aspiration Pneumonia with Progressive Supranuclear Palsy (PSP)

    Tips to Avoid Aspiration Pneumonia with Progres...

    Laura Louizos

    Aspiration pneumonia is a significant risk for individuals with Progressive Supranuclear Palsy (PSP) due to difficulties in swallowing (dysphagia). Preventing aspiration pneumonia requires diligent care and attention to daily routines....

    Tips to Avoid Aspiration Pneumonia with Progres...

    Laura Louizos

    Aspiration pneumonia is a significant risk for individuals with Progressive Supranuclear Palsy (PSP) due to difficulties in swallowing (dysphagia). Preventing aspiration pneumonia requires diligent care and attention to daily routines....

1 of 4