Webinar – New digital application form for the disability tax credit (DTC): For medical practitioners

Transcript

Disability Tax Credit (DTC) - New fully digital application form

Hello, and welcome.

My name is Adedamola. I’m with the Canada Revenue Agency, or CRA for short.

I’m very happy to be here today. I will be talking to you about the Disability Tax Credit and the new, fully digital application process created for individuals and medical practitioners.

[Two individuals looking at a laptop.]

Land acknowledgement

Given that we are meeting virtually, I would like to begin by acknowledging the traditional territories on which I am presenting from of the people of the Treaty 7 region in Southern Alberta. The City of Calgary is also home to Métis Nation of Alberta, Region III.

I also want to acknowledge the lands on which you are gathered from coast to coast and invite you to take a moment of silence to have a thought for the territory in which you find yourself.

Overview

In today’s webinar, we are providing information on the Disability Tax Credit and how to apply.

Throughout the presentation, we will be referring to the credit as the “DTC.”

We will first give an overview of the DTC.

Next, we will review the new, fully digital application process; beginning with explaining how individuals can apply for the DTC. The purpose of the new, fully digital application process is that both the applicant and the medical practitioner can now complete and submit their portions of the DTC application online.

Then, we will discuss how medical practitioners can complete their portion of the process using the online application.

And finally, we will go over some frequently asked questions medical practitioners may have on the DTC application process and some helpful resources.

Previously, medical practitioners could use the digital application to complete the form, print it, and give it to the applicant to complete. It could then be mailed or sent through My Account. This method can still be used to submit an application.

It is also still possible to complete the application using the paper Form T2201.

The Disability Tax Credit (DTC)

The Disability Tax Credit (DTC) is a non-refundable tax credit that helps people with impairments, or their supporting family members, reduce the amount of income tax they may have to pay.

If someone has a severe and prolonged impairment, they may apply. If approved, they may claim the credit on their income tax and benefit return. If the DTC is approved for prior years, an adjustment to their previous tax returns may be requested.

By reducing the amount of income tax they may have to pay, the DTC aims to offset some of the extra costs related to the impairment.

[One individual holding a tablet smiles at another while seated at a table.]

How to apply for the DTC

The application process for the DTC involves the person who has the impairment and a medical practitioner who can certify the effects of the impairment.

An individual may be eligible for the DTC if a medical practitioner certifies that they have a severe and prolonged impairment in one or more of the categories of impairment, significant limitations in two or more categories, or receive life-sustaining therapy to support a vital function.

The categories of impairment include walking, mental functions, dressing, feeding, eliminating (bowel or bladder functions), hearing, speaking, vision, and life-sustaining therapy.

As a result of new legislation, people with Type 1 diabetes meet the eligibility criteria under life-sustaining therapy effective January 1, 2021.

Applicants and medical practitioners have two options to complete the DTC application. They can apply with the paper form, or they can apply with the digital application form.

Please note the paper application has not changed, except to include legislative updates that expanded definitions for mental functions and life-sustaining therapy.

This webinar focuses on how to apply using the digital application form.

Advantages to using the digital application form

Here are some of the advantages of using the digital application form, for both the applicant and the medical practitioner:

• Applicants can complete Part A via My Account. Medical Practitioners can complete and submit Part B through the DTC digital application.
• There is no need to print and mail the form to the CRA.
• If the applicant does not have access to the CRA’s online My Account, they can now start the application over the phone. Part A, the applicant’s portion of the form, can be completed using the automated voice service or by calling a CRA agent.
• The digital application guides the medical practitioner through the DTC application process. Relevant questions are asked, based on the category of impairment.
• For applicants, the digital application form will be prepopulated with known CRA information on file, simplifying the application process for them. They are only required to verify the information, and can update any missing or wrong information.
• And finally, the form is securely sent directly to the CRA for assessment, avoiding the delays that can occur when sending by mail.

The CRA ensures persons with disabilities have better access to the DTC and receive the support they require throughout the application process.

Applicants without access to My Account can complete Part A of the form over the phone using the automated voice service at 1-800-463-4421 or by calling a CRA agent at 1-800-959-8281.

Contact centre agents can guide you through the DTC application process, identify which medical practitioners can certify the form, and provide guidance on claiming the credit.

If a DTC enquiry can’t be answered by the contact centre, the contact centre agent can request assistance from a DTC navigator. DTC navigators are DTC experts who can help resolve complex issues. If the Navigator is required to do research or consult other areas, they will call the taxpayer back directly.

How to claim the DTC

It is important to note that if someone is eligible for the DTC, they may claim the non-refundable tax credit when they do their taxes.

An individual can also request an adjustment to a tax return they previously filed (up to 10 years, if applicable) for years they were eligible for the DTC, but did not claim it.

For more information about how to claim the DTC, applicants or their representatives are encouraged to visit canada.ca/disability-tax-credit.

This webpage is a great resource for information on the DTC and helps guide applicants through both the process of applying and claiming the credit if they are eligible.

[A screenshot of the “Claiming the credit” page at canada.ca/disability-tax-credit]

DTC Digital Application Form, Part B – Medical practitioners

Part A of the DTC application process needs be completed by the applicant. Upon completion of Part A, the applicant will receive instructions and a reference number to provide to their medical practitioner.

Part B of the DTC application process needs to be completed by a medical practitioner. In this section, you will provide information about the impairment of the applicant.

[A screenshot of the DTC digital application.]

Digital application form – Part B

Medical practitioners start their part of the application by going to the DTC digital application at canada.ca/dtc-digital-application.

Information on who can certify the form and the information that is required is provided before Part B of the application. Once ready, click “Start application.”

Digital application form – Part B, Step 1

Page 1 has questions for the medical practitioner completing the form.

Information with a red asterisk is mandatory and must be completed before the next step.

[A screenshot of the “Disability tax credit – Part B” section in the DTC digital application.]

Digital application form – Part B, Step 2

The next page asks for information about the patient, including the reference number.

The reference number is required in order for the application form to be electronically submitted to the CRA. The reference number, last name, and date of birth must also match what was submitted in Part A.

Note that the medical practitioner can continue without the reference number but would need to print and sign the form and return it to the applicant.

The categories of impairment presented is based on what the medical practitioner can certify for their patient.

Medical practitioners can consult the explanations of each category that are provided.

Once a category is selected, the year the limitations began can be added.

[A screenshot of the “Disability tax credit – Part B” section in the DTC digital application.]

Digital application form – Part B, Step 3

Medical practitioners will be directed to complete a series of questions tailored to the category of impairment selected.

If contradicting information is provided, an alert appears to ensure information is corrected before continuing.

Step 3 requires the medical practitioner to indicate the following:

• The year the patient began to take an inordinate amount of time performing in that category;
• Whether the condition is expected to improve; and
• Whether the limitation has lasted or is expected to last for a continuous period of 12 months or more

[A screenshot of the “Disability tax credit – Part B” section in the DTC digital application.]

Digital application form – Part B, Step 4

Step 4 summarizes the information provided.

Additional categories of impairment or information can be added by clicking “Previous” and going back to sections as needed.

When ready, submit the application.

[A screenshot of the “Disability tax credit – Part B” section in the DTC digital application.]

Digital application form – Part B, Step 5

Once submitted, Step 5 confirms that Part B of the digital application was submitted.

The page explains that the patient can expect to receive a determination from the CRA within eight weeks of the date the completed application was submitted.

Save a PDF copy from this page for your records.

You may also submit any feedback on the service by clicking, “Do you have feedback about this service?”

Please note that if the applicant did not provide a reference number, an option to print and sign the application will appear in step 5. Once printed and signed, return the form to the applicant.

[A screenshot of the “Disability tax credit – Part B” section in the DTC digital application.]

Frequently asked questions, Medical practitioners

Now, we will go over some frequently asked questions from medical practitioners.

Question 1

The first question is “Can I save a form that is in progress if I am unable to complete it in one session?”

No. At this time, you will need to complete Part B of your patient’s form in one session. The CRA is currently exploring options for save-and-retrieve features.

Question 2

Question 2 - What if I want to submit medical documents with the application?

The digital application form was designed to reduce the need for additional medical information.

However, should you want to include any additional information about your patient, you can submit the documents by mail to your closest Tax Centre.

Alternatively, your patient can submit these documents through the “Submit Documents” portal in My Account.

Question 3

Question 3 – Do I need to do anything after I submit Part B of the form?

No. Once the form is submitted, Part B is matched to Part A to complete the application form, Form T2201. It is then added to the DTC inventory.

Question 4

On to our last question. Question 4 – Can I still use the digital application if my patient does not provide me with a reference number?

Yes, you can still complete and certify Part B of the form online, print and sign it, and provide a paper copy to your patient.

Your patient will complete Part A, and send both Part A and B to the CRA by mail, or upload it through My Account, using the “Submit documents” feature.

Resources for applicants and medical practitioners

We’re nearing the end of the presentation. Before we go, we want to leave you with some resources where you can get more information.

The CRA’s website canada.ca/disability-tax-credit provides more information about the DTC, including:

• A self-assessment tool, which helps determine if an individual or their dependant may be eligible for the DTC;
• The DTC application form; and
• A guide to help navigate the DTC process and other related tax credits.

The CRA has a dedicated toll-free phone line for medical practitioners who have questions about the DTC.

If you are an applicant or are interested in applying and have DTC questions, call 1-800-959-8281 or TTY: 1-800-665-0354.

Thank you!

And that’s all for me! This is the end of our webinar. Thank you for joining us today. We hope it was helpful!

For more information on any related topics, visit our webpage at canada.ca/taxes.

If you need a refresher, today’s presentation will be posted on the CRA’s Individuals video gallery at canada.ca/individuals-video-gallery within a few weeks of our broadcast.

We also encourage you to visit our Upcoming Events page at canada.ca/cra-outreach-events to view and register for upcoming webinars.

Thank you for listening, and enjoy your day!

Individual tax enquiries line: 1-800-959-8281

Outreach materials – Canada.ca: canada.ca/outreach-materials

Taxes – Canada.ca: canada.ca/taxes

Individuals video gallery – Canada.ca: canada.ca/individuals-video-gallery

Upcoming events – Canada.ca: canada.ca/cra-outreach-events

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[An individual smiling for the camera.]