First, you must complete Part A of Form T2201, Disability Tax Credit Certificate. Then, take the form to a qualified practitioner. The following table shows the type of impairment each qualified practitioner can certify:
Qualified practitioner | Can certify: |
---|---|
Medical doctors | all impairments |
Optometrists | vision |
Audiologists | hearing |
Occupational therapists | walking, feeding, dressing, and the cumulative effect for these activities |
Physiotherapists | walking |
Psychologists | mental functions necessary for everyday life |
Speech-language pathologists | speaking |
When the qualified practitioner has completed and signed the form, send it to your tax centre.
You can send the form to us at any time in the year. By sending us your form before you file your tax return, you may prevent a delay in your assessment. We will review your application before we assess your return. Keep a copy of the completed form for your records.
Fees - You are responsible for any fees that the qualified practitioner charges to complete this form or to give us more information. However, you may be able to claim these fees as medical expenses on line 330 of your tax return.