The Canada Revenue Agency has changed the layout of the Disability Tax Credit (DTC) application. Some of the notable changes are as follows:
1. The application package has been shortened from 12 pages to 6 pages.
2. The revised application now allows applicants to request an automatic adjustment of their prior tax returns if they qualify for the DTC.
3. Sections of the doctor’s portion of the application have been shortened and simplified. For example, in the sections titled speaking, hearing, walking, eliminating, feeding, dressing, and mental functions necessary for everyday life the doctor is no longer asked to explicitly indicate whether their patient’s restrictions are present all or substantially all of the time. This change only simplifies the application and does not remove the requirement that applicants need to show they are restricted all or substantially all of the time in one of these areas.
4. More space is provided in the effects of impairment section for doctors to explain how a person’s disability affects his or her life.
We hope that these new changes will make it easier for people with disabilities to apply for and access the benefits of the DTC.
If you want to apply for the DTC you can download and print the application from the Canada Revenue Agency website or request a copy of the application by calling 1-800-959-8281. Disability Alliance BC has more information about the DTC and the related Registered Disability Savings Plan in Help Sheet 14 of our Help Sheet series.
We hope this helps you to help your clients. If you have questions, please feel free to contact Sam Turcott at 604-872-1278 or 1-800-663-1278.