With tax-filing season approaching, the Canada Customs and Revenue Agency is advising doctors that eligibility for the disability tax credit has been expanded to include “individuals with severe and prolonged disabilities who need ongoing life-sustaining therapy.”
Physicians can likely expect more visits because of the ruling, since patients will qualify only if a doctor attests that they need and dedicate time to life-sustaining therapy at least 3 times a week for an average of 14 hours a week. The T2201 Disability Tax Credit Certificate has been revised because of the expanded eligibility. Life-sustaining therapy is “needed to sustain a vital function so that a person can do the basic activities of daily living.”
The revised form can be accessed at www.ccra-adrc.gc.ca/disability or ordered by calling 800 959-2221.