How to fill out Part B of Form T2201
The Canada Revenue Agency (CRA) makes a decision about your patient's eligibility for the disability tax credit (DTC) with the information you give on Part B of Form T2201.
Before you start
Before you start, make sure you can fill out the applicable section for your patient. Use the most recent version of Form T2201, Disability Tax Credit Certificate, to make sure you are providing relevant information. The following table shows the type of medical practitioner who can certify each section.
|Medical practitioner:||can certify:|
|Medical doctor||all sections|
|Nurse practitioner (under proposed changes)||all sections|
|Occupational therapist||walking, feeding, dressing, and the cumulative effect for these activities|
|Psychologist||mental functions necessary for everyday life|
Filling out Part B of Form T2201
Part B has two steps. Fill out only the sections that apply to your patient in Step 1. Fill out all sections of Step 2.
Make sure your patient's name is at the top of each page.
Step 1 – Fill out the applicable section for your patient
Fill out only the section or sections that apply to your patient on page 2 to 4 on Form T2201. To learn more about the criteria and to see examples for each sections, see Eligibility criteria for the disability tax credit.
Use your best professional judgment when you fill out Part B of Form T2201 for your patient.
Make your assessment based on the following information:
- the symptoms reported by the patient
- your knowledge of the patient's medical history
- your knowledge of effects of the impairment(s) as they relate to your patient's medical condition
Make sure you answer all the questions in the applicable sections of Form T2201.
Step 2 – Fill out the mandatory sections
There are three mandatory sections for you to fill out on page 5.
Effects of impairment
Eligibility for the DTC is based on the effects of the impairment, not on the medical condition itself. Provide sufficient detail to demonstrate how the patient's impairment functionally impacts his or her ability to do one (two or more in the case of cumulative effect) of the applicable basic activities of daily living, vision or need for life-sustaining therapy. For example, if your patient is markedly restricted in walking, the details you provide in this section must relate to your patient's ability to walk. Comments on your patient's inability to lift, bend, or do housework are not relevant.
Although a diagnosis may be useful in helping us make a decision on eligibility, it is not, in itself, not enough information.
Indicate if your patient's impairment lasted or is reasonably expected to last for a continuous period of at least 12 months. Answer the question about whether the impairment is likely to improve to such an extent that your patient would no longer be markedly restricted, significantly restricted, or in need for life-sustaining therapy. If the impairment is expected to improve, indicate the year it might occur.
Answer the questions and provide your contact information. You must also certify that the information in Part B is correct and complete.
After you filled out the form
You or your patient can send Form T2201 to your patient's tax centre. If you need to send us a letter, you can send it to the same address.
If the information provided is insufficient or contradictory, we will contact you in writing for clarification.
We will review the information you provide to determine your patient's eligibility for the DTC. We will advise your patient of our decision concerning his or her eligibility.
For more information about the DTC, call 1-800-959-8281, between the hours of 9:00 a.m. and 5:00 p.m., Eastern standard Time.
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