Disability Tax Credit (DTC) support
The Disability Tax Credit is a federal tax measure for people with a severe and prolonged impairment. Where an impairment affects the mental functions needed for everyday life, a psychologist can complete the relevant part of the application based on an assessment.
What is the Disability Tax Credit?
The DTC is a non-refundable tax credit that reduces the income tax payable by a person with a severe and prolonged impairment, or by a supporting family member. It is applied for using the Canada Revenue Agency's Form T2201, the Disability Tax Credit Certificate.
How a psychologist supports your application
A psychologist is an authorized practitioner who can certify the section of Form T2201 that covers the mental functions necessary for everyday life. This category considers adaptive functioning, memory, and problem-solving, goal-setting and judgement, taken together. A psychologist completes this section based on assessment findings. A physician or nurse practitioner is needed for the other categories.
Who it's for
Adults and children whose ADHD, learning disability or other condition produces a marked and prolonged restriction in the mental functions needed for everyday life, and who wish to apply or re-apply for the DTC.
The Canada Revenue Agency decides who is eligible for the credit, not the practice. If the CRA finds you eligible for past years, it can reassess returns up to ten years back. This service provides the documentation; it does not promise a particular outcome.
What you receive
- Completion of the mental-functions section of Form T2201, Part B.
- An assessment report documenting the functional restriction.
- An explanation of what was certified and why.
FAQ
Can a psychologist complete my whole T2201?
A psychologist can certify the mental-functions category. Other categories require a physician or nurse practitioner. If your application rests on mental functions, a psychologist's certification may be all you need for that section.
Does completing the form mean I will be approved?
No. The CRA makes the eligibility decision. The role of the assessment is to document the relevant functional restriction accurately.
Can the credit apply to past years?
If the CRA finds you eligible for prior years, it can reassess up to ten years back.