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The disability tax credit (DTC) is known as the “disability amount” on your income tax return. The DTC is a non-refundable credit that reduces the amount of income tax that a person with a disability, or their supporting person, might otherwise have to pay.
Eligibility for the DTC is based on the effects of the impairment rather than its presence. A person is eligible to apply for the DTC if he or she has a mental or physical impairment that is severe and prolonged and that the effects of the impairment are such that one of the following applies:
Complete Form T2201, Disability Tax Credit Certificate available at CRA offices, call 1-800-959-2221 or the form can be downloaded from the CRA Web site at www.cra-arc.gc.ca/E/pbg/tf/t2201/README.html. The form must be signed by a qualified person.
No, you have to reapply and be reassessed to qualify again.
It depends on individual cases; anywhere from $0 and up. It is not unusal to get back $10,00 or more.
The length of time you qualify for the DTC is subject to CRA's internal policies. They can grant the credit for one year time frames, and you will have to reapply each year, or they can grant it for specific lengths of time (ie. 5 years), or they may grant it permanently if conditions are such that they are not going to change during you lifetime.
When you receive your Notice of Assessment stating that you qualify for the DTC, there should be a further statement stating exactly how long you have before you need to reapply.
Eligibility is determined by an assessment conducted by a medical professional. While medical doctors can certify all types of impairments, other professionals are limited to certifying impairments in their respective fields, as summarized in the following table:
Type of impairment