Can tax returns from previous years
be adjusted to inClude the dtC? Disability Tax Credit
Yes. You must send Form T1-ADJ, T1 Adjustment and Cystic Fibrosis
Request, or a letter containing details of your
request to the CRA. You may send the request
with your completed Form T2201. Note: Send
your T1-ADJ or letter separately from your return
for the current tax year.
Only requests relating to tax years ending in any
of the 10 calendar years before the year you make
the request will be considered, but reassessments
for years prior to 2000 must be based on criteria
other than life-sustaining therapy. For example, a
request made in 2008 must relate to the 1998 or a
subsequent tax year to be considered.
Prior to the year 2000, individuals dealing with
severe and disabling disease were advised to work
with their CF physician in developing a description
of the specific ways in which cystic fibrosis
impacts the ability to perform the basic activities
of daily living.
if i qualify for the disability tax
Credit, are there other deduCtions/
tax Credits that i am eligible for?
Yes. By qualifying for the disability amount, you Where Can i get more information?
may be eligible to claim certain expenses under the For more information on the Disability Tax Credit and
Medical Expense Tax Credit and the Attendant Care to download Form T2201 and the other guides listed in
Expense Deduction. You may also be eligible for this brochure, visit the People with Disabilities section
the Registered Disability Savings Plan. Details are on the CRA Web site.
available on the CRA Web site.
If you qualify for the disability amount and you
have working income, you may be eligible for a
working tax benefit disability supplement. See
CRA Pamphlet RC4227, Working Income Tax Benefit 10684 5100 RR0001
or www.cra.gc.ca/witb for more information.
2008-07| Cette publication est aussi disponible en français.
What you need to know about Y
• ou have to dedicate time for this therapy – at least
3 times a week, for an average of at least 14 hours
determine you are eligible, fill in Part A of the
Disability Tax Credit Certificate. Take the certificate
the Disability Tax Credit (DTC) a week. Time dedicated to therapy means that you and the Self-Assessment Questionnaire to a
must be required to take time away from normal, qualified practitioner (i.e. your physician) so your
everyday activities in order to receive the therapy. physician can certify in Part B that you are eligible
What is the disability tax Credit? for the Disability Tax Credit.
Life-sustaining therapy applies to the 2000 tax year
The Disability Tax Credit (Disability Amount) is a non- and later. Next, send the completed document to the CRA.
refundable tax credit that a person with a qualifying It takes six to eight weeks for the CRA to review
For 2005 and later years, where the life-sustaining
disability can claim to reduce the amount of income and respond to your claim. You can submit the
therapy requires a regular dosage of medication that
tax he or she has to pay in a year. This amount completed form to the CRA any time during the year.
needs to be adjusted on a daily basis:
includes a supplement for people under 18 at the end
Once the CRA notifies you that you qualify for
of the calendar year. The amount is claimed on Line t
• he activities directly related to determining the
the DTC, you do not need to apply again, unless
316 of your Canadian Federal Tax Return. The credit dosage are considered part of the therapy, except
asked by the CRA. You must notify the CRA if
can also be claimed on your provincial tax return. for those activities related to exercise or following a
your condition improves. If you are filing your tax
dietary regime; and
return and have not received a letter in response
• he time spent by primary caregivers performing to your application, claim the disability amount as
hoW does the disability tax Credit apply
and supervising the activities related to the therapy though you qualify.
to people With CystiC fibrosis? of a child because of his or her age is considered to
Any person who wishes to claim the Disability Tax be time dedicated to this therapy.
Credit must have a physical or mental impairment if i qualify for the dtC, Can my
which is both severe and prolonged (it must have spouse, partner or supporting
does the time required to do inhalation person, Claim the dtC, if i don’t?
lasted, or be expected to last, for a period of at least 12
therapy/nebulized mediCation Count
months). Individuals with cystic fibrosis often satisfy
toWards the 14 hours? Yes. All or part of the disability amount can
this condition. To qualify for the Disability Tax Credit,
be transferred to a spouse, partner, or another
a person must also satisfy one of four other conditions. The CCFF Clinic Subcommittee recommends that CF supporting person. The person’s name should be
The condition that applies to many individuals with physicians include the time it takes for inhalation put in Part A of Form 2201. For more information
cystic fibrosis is the requirement to receive life- therapy/nebulized medication, done in conjunction see CRA Guide RC4064, Medical and Disability-
sustaining therapy. with airway clearance, towards the time counted Related Information.
for life-sustaining therapy. Inhaled medications are
required therapy and individuals must take time away
What is “life-sustaining therapy”? i am under 18. Can i apply for the
from normal everyday activities to receive this therapy.
Life-sustaining therapy must meet the following disability tax Credit?
hoW do i apply for the disability tax Yes. If you are under 18, you can apply and if
• ou receive therapy to support life, even if it
Y Credit (disability amount)? you are eligible you or your parents can claim
alleviates the symptoms. Chest physiotherapy to the disability amount. If you claim it, there is a
facilitate breathing is an example of life-sustaining You must submit Form T2201, Disability Tax Credit supplement for persons under 18 years of age at
therapy. However, implanted devices or special Certificate, to the Canada Revenue Agency (CRA) to the end of year. If your parents claim the disability
diets, exercise or hygiene do not qualify. determine if you are eligible to claim the Disability amount on your behalf, your family may also be
Tax Credit. To complete the Disability Tax Credit eligible for the Child Disability Benefit, an amount
Certificate, fill in the Self-Assessment Questionnaire available under the Canada Child Tax Benefit. See
to determine if you are eligible for the DTC. If you CRA Pamphlet T4114, Canada Child Benefits.