How to claim the DTC

Claiming the DTC has two phases: getting approved, and then claiming the amount on a tax return. Many people mix the phases up and try to claim the amount before the certificate is approved, which delays the return. Follow the order below, and keep a copy of every form and letter, because DTC files can span many years and a lost notice of determination is hard to replace quickly.

Phase one: get the certificate approved

1. Check the test honestly. Read the who-qualifies page and ask whether the impairment is severe and prolonged in the CRA's sense: a marked restriction, or an equivalent cumulative effect, or qualifying life-sustaining therapy, lasting at least 12 months.
2. Download a current T2201. Get the current form from canada.ca. Do not reuse an old printed copy, as the CRA stops accepting older editions.
3. Complete Part A carefully. Give the correct onset date, name the supporting family member in question 2 if a transfer may be needed, and tick the box asking the CRA to reassess past returns if earlier years are wanted.
4. Work through Part B with the practitioner. Make sure each claimed category has a functional description with time, distance, or frequency, and that the duration is at least 12 months. Check the category-to-practitioner table before booking the appointment.
5. Submit through CRA My Account or by mail. Keep the submission confirmation or mailing record. If the CRA asks for more information, reply promptly with exactly what was requested.
6. Read the notice of determination. Note the approved period, the years approved, and whether any year you expected is missing. Diarise the expiry date and, if refused, the 90-day objection deadline.

Phase two: claim on the return

1. Claim for yourself on line 31600 if you are the person with the impairment and you have tax to reduce.
2. Transfer the unused part to a spouse or common-law partner on line 32600, or to another supporting family member on line 31800, where applicable.
3. Claim the provincial or territorial amount on the provincial or territorial form for the same year. Quebec residents complete the separate Quebec claim as well.
4. Adjust past years if the certificate was approved for earlier years and the automatic reassessment box was not ticked, using "Change my return" or a written request, year by year.
5. Claim the practitioner's fee as a medical expense on lines 33099 or 33199, if a fee was charged and the expense qualifies.
6. Keep filing every year. Filing matters even in low-income years, because it preserves RDSP grant and bond entitlements and keeps the record straight for future claims.

Timing tips

Apply well before you file the return for the year you first want to claim, because the CRA reviews the certificate before assessing a return sent at the same time, and that review can delay the assessment. If a deadline is approaching, such as the 90-day objection limit or the end of an approved period, treat it as fixed: the CRA's published time limits are not extended by asking nicely. And if your condition improves so that you no longer meet the test, tell the CRA promptly rather than claiming another year and facing a reassessment later.

Sources: Canada Revenue Agency, Disability tax credit pages and guide RC4064 on canada.ca.

Photo credits: dt28.jpg — k; dt29.jpg — k; dt30.jpg — k