Frequently Asked Questions

Does my doctor have to complete Form T2201?

A medical doctor is required to complete the relevant pages pertaining to Mental Functions for patients living with mental illness.

Can my doctor charge for his services?

Yes, since doctors are not compensated by the federal government for his services. They can also charge an additional fee if they are required to answer questions in a follow-up questionnaire.

My medical condition is not considered to be a disability.

Assessment for eligibility is not based on the medical condition but the effects of the severe and prolonged physical or mental impairment on the activities of daily living, including mental functions defined as adaptive functioning, memory, problem-solving, goal-setting and judgment. 

My doctor says that I am not eligible for the DTC and refuses to complete Form T2201.

Your doctor is not required to determine eligibility for the DTC but simply to respond to the questions as objectively as possible. The CRA will determine eligibility based on the information provided by your doctor. In Buchanan v. The Queen 2001, the psychiatrist was censured by the judge of the Tax Court of Canada for informing his patient that people diagnosed with bipolar disorder are not eligible for the DTC. Ask your doctor to provide as much detail as possible about the disabling impact of your impairment. Tax Court judges have ruled that individuals who are vulnerable for a relapse may qualify for the DTC.

I have never filed an application for the DTC. Can I receive compensation for past years?

You can claim up to 10 years. If your doctor is not familiar with your past psychiatric history you will require objective medical evidence to qualify for previous years. You may also be required to complete the T1 Adjustment Form for the previous years.

I am receiving provincial disability benefits. Do I also qualify for the DTC?

The DTC is a tax credit that reduces the amount of tax you are required to pay. If you do not have a taxable income, a supporting relative may qualify for the tax benefit. Also, a number of provincial and federal income security programs now use eligibility for the DTC as a screening tool.

I get CPP disability benefits. Do I also quliafy for the DTC?

You may, but the eligibility criteria for the two federal government programs are very different. You will need to apply separately for the DTC to receive the tax break.