Form T2201 at a glance
What it is: The Disability Tax Credit Certificate is used by the Canada Revenue Agency (CRA) to determine the eligibility of the individual applying for the disability tax credit (DTC).
Who signs: If this form is not signed by the person with the disability or their legal representative (or if the person is under 18, their legal guardian), the CRA will not process this form.
A filled-in Form T2201 example: a person fills out Part A for themselves
How to fill out Form T2201, box by box
Tell us about the person with the disability
In Part A, for the person with the disability, enter the First name, Last name, Social insurance number, Mailing address, City, Province or territory, Postal code and Date of birth (Year Month Day).
Person intending to claim the disability amount
If different from the person with the disability, enter the person intending to claim the disability amount. This person must be a supporting family member of the person with the disability (the spouse or common-law partner of the person with the disability, or a parent, grandparent, child, grandchild, brother, sister, uncle, aunt, nephew, or niece of that person or their spouse or common-law partner).
Enter the First name, Last name, Relationship and Social insurance number of that person, and mark Yes or No for Does the person with the disability live with you?
Indicate which of the basic necessities of life (Food, Shelter, Clothing) have been regularly and consistently provided to the person with the disability, and the years for which it was provided.
Provide details regarding the support you provide to the person with the disability (regularity of the support, proof of dependency, if the person lives with you, etc.).
If you and another person support the same dependant, you may split the claim for that dependant. However, the total amount of your claim and the other person's claim cannot be more than the maximum amount allowed for that dependant. If you want to provide more information than the space allows, or another supporting family member would like to add information about the support they provide, use a separate sheet of paper, sign it, and attach it to this form.
As the supporting family member intending to claim the disability amount, confirm the information is accurate and sign on the Signature line. This authorization will not result in automatic adjustments to your previous tax returns.
Individual's authorization
The Individual's authorization is mandatory: as the person with the disability or their legal representative, you certify that the information is correct. You give permission for your medical practitioner(s) to provide the CRA with information from their medical records in order for the CRA to determine your eligibility. You authorize the CRA to adjust your returns, as applicable, if you opted to do so in question 3.
Sign on the Signature line and enter your Telephone number and the Date (Year Month Day).
It is a serious offence to make a false statement.
More rules for Form T2201
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.
A person may be eligible for the DTC if they have a severe and prolonged impairment in physical or mental functions resulting in a marked restriction. A marked restriction means that, even with appropriate therapy, devices, and medication, they are unable or take an inordinate amount of time in one impairment category, all or substantially all (generally interpreted as 90% or more) of the time.
Mark Yes or No for Are you the person with the disability or their legal representative (or if the person is under 18, their legal guardian)? If no, or more than one person is claiming the disability amount, you will need to send a Form T1-ADJ for each year to be adjusted or a letter with the details of your request(s).
If eligibility for the disability tax credit is approved, would you like the CRA to apply the credit to your previous tax returns? Yes, adjust my previous tax returns for all applicable years. No, do not adjust my previous tax returns at this time.
Once the medical practitioner certifies the form, it is ready to be submitted to the CRA for assessment.
Your medical practitioner provides the CRA with your medical information but does not determine your eligibility for the DTC.
Ask a medical practitioner to fill out Part B (pages 3-16). The medical practitioner: Step 1 - Fill out the sections of the form on pages 4-15 that are applicable to your patient (select all categories in which your patient has significant limitations, even with appropriate therapy, medication, and devices (Vision, Speaking, Hearing, Walking, Eliminating (bowel or bladder functions), Feeding, Dressing, and Mental functions necessary for everyday life)). Step 2 - Fill out the "Certification" section on page 16 and sign the form. Step 3 - You or your patient can send this form to the CRA when both Part A and Part B are filled out and signed (refer to page 16 for instructions).
Your next steps. Step 1 - Ask your medical practitioner(s) to fill out the remaining pages of this form. Step 2 - Make a copy of the filled out form for your own records.
After the CRA receives your application, the CRA will review it and make a decision based on the information provided by your medical practitioner. The CRA will then send you a notice of determination to inform you of its decision.
Common questions about Form T2201
Is there a deadline?
You can send your completed form at any time during the year by mail. Sending your form before you file your annual income tax and benefit return may help the CRA assess your return faster.
Where do I file it?
You can send your application by mail to the tax centre closest to you: Winnipeg Tax Centre, Post Office Box 14000, Station Main, Winnipeg MB R3C 3M2; Sudbury Tax Centre, Post Office Box 20000, Station A, Sudbury ON P3A 5C1; or Jonquière Tax Centre, 2251 René-Lévesque Blvd, Jonquière QC G7S 5J2.
Are there fees?
You are responsible for any fees that the medical practitioner charges to fill out this form or to give the CRA more information. You may be able to claim these fees as medical expenses on line 33099 or line 33199 of your income tax and benefit return.
Sources
[1] Form T2201 (6/60), Disability Tax Credit Certificate, Canada Revenue Agency (the Official source link on this page).