The Canada Revenue Agency will sometimes need to send a “Clarification Letter” to a qualified practitioner requesting additional information to help the CRA determine Disability Tax Credit eligibility. This is done because either insufficient detail was provided or because there may have been conflicting responses to certain questions on Form T2201.
The following is a sample of a Clarification Letter for a walking impairment.
Tax centre
Dear Doctor/Sir/Madam
Re: (Patient’s Name)
Date of Birth:
Address
We are reviewing a claim for a Disability Tax Credit for your patient, and we need more information to help us with our review.
We have attached a copy of the Form T2201, “Disability Tax Credit Certificate”, which you previously completed for this patient.
Please answer the following additional questions based on your professional opinion and knowledge of your patient’s condition.
Walking:
Is your patient able to walk (for example, 100 metres) using, as needed, any therapy, appropriate devices, or medication?
Yes / No
If no, please give the year(s) for which this was the case.
For the year(s) you stated above, was this the case all or substantially all of the time?
Yes / No
When your patient is able to walk, does your patient require an “inordinate amount of time” to do so?
Note: To meet the requirement for an “inordinate amount of time”, the activity must take significantly more time than would be taken by an average person who does not have the impairment.
Yes / No / NA
If yes, please give the year(s) for which this was the case.
For the year(s) you stated above, was this the case all or substantially all the time?
Yes / No
If applicable, please explain the type and frequency of assistance that your patient requires to walk.
Is your patient’s ability to walk likely to improve (e. g., with knee or hip replacement surgery)?
Yes / No
If yes, please give the year you expect this to change.
Please give any comments that may help to clarify the effects of your patient’s impairment as it restricts his/her ability to walk (e.g., devices for walking, fatigue, complications).
Has your patient’s impairment lasted, or is it expected to last, for a continuous period of at least 12 months?
Yes / No
Please state the approximate date when your patient began having severe functional limitations.
Does your patient need oxygen therapy?
Yes / No
If yes, please state the frequency and duration.
signature date
Once you have completed this questionnaire, please return it in the enclosed envelope (or use the enclosed label), along with any other information that you consider relevant. Please reply within 30 days of the date of this letter so we can complete our review. If you need more time, please contact us.
ANY MEDICAL FEES RELATED TO THIS CREDIT ARE THE RESPONSIBILITY OF THE APPLICANT OR THE APPLICANT’S REPRESENTATIVE. HOWEVER, THE APPLICANT CAN CLAIM THEM AS A MEDICAL EXPENSE (see line 330 in the General Income Tax and Benefit Guide). If you have any questions about this letter, please call me at (telephone #). We accept collect calls.
Yours sincerely,
(name of author)
Disability Tax Credit Unit Enclosure