November 19th, 2024
U.S. Challenges Canada’s Digital Services Tax Act Under CUSMA
The Federal budget proposed AMT changes impact tax benefits for individuals and trusts.
DISABILITY TAX CREDIT (DTC): Electronic
Applications
Posted on October 4th, 2023 in Domestic Tax
The DTC is a non-refundable tax credit that provides tax relief for individuals (or those that support those individuals) who have a severe and prolonged impairment in physical or mental functions. To access the DTC, eligible individuals must apply for it by completing Form T2201, Disability Tax Certificate. Recently, CRA updated their services so that this application can be completed and submitted entirely electronically.
The patient can complete the non-medical portion (Part A) of Form T2201 online in CRA’s My Account with data prepopulated from CRA’s files. Doing so will generate a reference number that can be provided to the medical practitioner for entry when they complete the medical certification (Part B) within the existing digital application. The information is automatically submitted to CRA on completion of the medical certification (Part B), provided the medical practitioner has entered the reference number.
The reference number will remain on My Account until the medical certification (Part B) is completed. Representatives cannot currently complete the non-medical portion (Part A) through their Represent a Client account.
To use this new option, the patient (person applying for the DTC) must register for CRA’s My Account.
Alternatively, the non-medical portion (Part A) can be completed over the phone, either by calling the personal tax general enquiries line (1.800.959.8281) or through a new automated voice system (1.800.463.4421). The automated voice system indicates that it is intended to be used only by the disabled individual.
ACTION ITEM: To speed up and simplify the process for applying for the disability tax credit, consider using the electronic method.
Article originally published in: Tax Tips & Traps 2023 Third Quarter – Issue 143.
Related People
Related Services
Insights
October 22nd, 2024
Tax Planning: 2024 Year-end Considerations for Businesses and Individuals
This tax planning guide for 2024 and beyond reflects considerations that may create risk or opportunity for Canadian businesses and individuals.
September 24th, 2024
It’s Not Too Late to Optimize Your Real Estate Structures for EIFEL
Middle market real estate taxpayers must assess the impact of EIFEL rules on their investment structures to avoid denied interest expenses or penalties, focusing on partnerships, non-residents with Canadian real estate, and sector-specific exemptions.
September 23rd, 2024
Proposed changes to the trust reporting requirements
Proposed legislative amendments to narrow the scope of trusts required to file a T3 return or Schedule 15.
August 27th, 2024
REMINDER: What do the proposed Alternative Minimum Tax changes mean for charitable giving?
The Federal budget proposed AMT changes impact tax benefits for individuals and trusts.
Have any questions?
Drop us a line, we look forward to hearing from you.