The disability form T2201 – available from CRA’s website, is the first step in applying for the tax credit.
The credit is available for Canadians who face marked restrictions in their everyday lives due to vision, hearing, mobility or mental health issues. After the form is filled in and sent to CRA, you will receive a letter indicating whether the application has been accepted.
This approval can cover more than one year. The credit can be claimed by a parent or spouse if the disabled individual does not need the credit to eliminate their taxable income.
In the March 2017 budget, the federal government expanded the definition of the medical practitioner who can sign the disability tax credit application form to include nurse practitioners.
This change improves access to the application process – a good thing.