CRA Disability Tax Credit
1. I have a parking permit that allows me to park my vehicle in designated handicapped parking. Does that mean I would qualify to receive the Disability Tax Credit?
2. My son, daughter, and/or accountant sometimes prepare my income tax and benefit return. Can CRA staff contact them directly on my behalf?
3. Where should I send my completed Form T2201?
You can submit the completed form on its own or enclosed with your completed income tax and benefit return to the tax centre that processes your tax return.
Note: Please see the list of Canada Revenue Agency tax centres in the next section of this CD.
4. What if I don’t have taxable income and do not have a spouse, common-law partner, or other supporting person to transfer the Disability Tax Credit to?
5. Do I have to send in a new Form T2201 every year?
Generally, you are not required to send in a new form each year. The exceptions are:
6. Can I request a reassessment for previous tax years? How many years can I go back?
Note: You can download Form T1 ADJ at www.cra.gc.ca/forms or call 1-800-959-2221 to request a copy.
7. Am I required to complete and submit another Form T2201 for a reassessment request?
8. How much would the Disability Tax Credit be worth to me?
Note: Keep in mind that this is a non-refundable tax credit and is solely intended to reduce your amount of tax payable.
9. Where do I claim the Disability Tax Credit?
10. Who determines eligibility for the Disability Tax Credit?
The information provided by the qualified practitioner will be considered in context with existing legislation and used by the CRA to determine if the person is eligible for the Disability Tax Credit.
11. What if I disagree with the CRA’s decision?
If the CRA does not approve your application, they will send you a letter to explain why your application was denied. Check your copy of the form against the reason given, since the CRA bases their decision on the information provided by the qualified practitioner.
If you have additional information from a qualified practitioner that the CRA did not have in their first review of the form, send that information to the Disability Tax Credit Unit at your tax centre and the CRA will review your file.
You also have the right to file a formal objection to appeal the decision. Objections, however, cannot be based on a letter from the CRA. They must be based on a Notice of Assessment or Notice or Reassessment. The CRA sends you these notices after you file an income tax and benefit return or ask for a correction to an income tax and benefit return for the year in question.
There is a time limit for filing objections. You must file your objection by whichever of the following dates comes later:
Note: Asking your tax centre to review your file again (see above) does not extend the time limit for filing an objection.
If you choose to file a formal objection, your file will be reviewed by the Appeals Branch. You should send either a completed Form T400A, Objection – Income Tax Act or a letter to the attention of:
Chief of Appeals
Sudbury Tax Services Office
1050 Notre-Dame Avenue
Sudbury ON P3A 5C1
You can also file an objection electronically through the CRA’s secure Web site at: www.cra.gc.ca/myaccount.
For more information, visit the CRA Web site at www.cra.gc.ca or read Pamphlet P148, Resolving Your Dispute: Objections and Appeal Rights Under the Income Tax Act.