THE DISABILITY TAX CREDIT
The disability tax credit (DTC) is a non-refundable tax credit that qualified recipients can use to reduce the amount of income tax they pay.
You can claim this type of credit if you have a severe prolonged mental or physical impairment, which causes you to be markedly restricted in any of the basic activities of daily living. If the person receives a pension plan or other types of disability insurance benefits, he/she may not be eligible to claim the tax. In some instances, it may be transferred to the recipient's care provider.
To apply for the credit, the recipient needs to fill out the Disability Tax Credit Certificate, which includes a portion that must be completed by a qualified person, which in most cases, is the person's doctor.
A few quick tips to make it easier for you and your doctor:
1. Forms can be picked up at your local Canada Customs and Revenue Agency. Friends for Mental Health has also made these forms available.
2. Pick-up two forms (one for you and the other for your doctor)
3. Ask your doctor if he/she would like you to fill in the non-medical part of the form.