Disability Tax Credit – Nurse Practitioners

Notice to the reader 

This measure has received Royal Assent.

Individuals who have a severe and prolonged impairment in physical or mental functions may be eligible for the Disability Tax Credit (DTC). Eligibility for the DTC is based on specific criteria and the effects of the individual’s impairment must be certified by a medical practitioner on Form T2201, Disability Tax Credit Certificate. For DTC certifications made after March 21, 2017, the Budget 2017 proposes to add nurse practitioners to the list of medical practitioners qualified to certify eligibility for the DTC for all types of impairments, within the scope of their practice.

1. What types of medical practitioners can certify eligibility for the DTC by signing Form T2201, Disability Tax Certificate?

The types of medical practitioners who are permitted to certify eligibility for the DTC currently include medical doctors, audiologists, occupational therapists, optometrists, physiotherapists, psychologists, and speech-language pathologists. While medical doctors can certify all types of impairments, other practitioners may certify impairments in their respective fields.

2. What is changing?

For DTC certifications made after March 21, 2017, the Budget 2017 proposes to add nurse practitioners to the list of medical practitioners qualified to certify eligibility for the DTC for all types of impairments, within the scope of their practice. On Form T2201, medical practitioners are required to indicate the year in which the individual with the disability began to meet the DTC criteria. As a result, a certification could be made after March 21, 2017, in respect of a period that began in a previous taxation year. 

Note: Effective immediately, the CRA will process Form T2201 certified by a nurse practitioner. Reassessments will only be processed after the proposed changes receive royal assent.

3. What is a nurse practitioner?

Nurse practitioners are registered nurses with additional educational, preparation and experience, who possess and demonstrate the competencies, within their scope of practice, to diagnose autonomously, order and interpret diagnostic tests, prescribe certain pharmaceuticals and perform specific procedures.

The nurse practitioner profession is regulated by provincial and territorial nursing regulatory bodies that establish the scope of practice of nurse practitioners.

4. Where can I get more information about the changes to this tax credit?

The CRA is committed to providing taxpayers with up-to –date information. The CRA encourages taxpayers to check its Web pages often. All new forms, policies and guidelines will be posted as they become available.

In the meantime, please consult the Department of Finance Canada’s Budget 2017 documents for details.

You can also consult information concerning Tax Credits and deductions for persons with disabilities.

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