Form T2201 Disability Tax Credit Certificate is used by individuals with qualifying disabilities to request a nonrefundable tax credit that reduces the amount of income tax owed, according to the Canada Revenue Agency. Taxpayers with a prolonged and severe mental or physical impairment may qualify for the credit, and there is a supplement attached to the credit for persons with such a disability who are under 18 years old at the end of the tax year.
The Canada Revenue Agency defines a qualifying impairment as one that seriously restricts a person's ability to perform one or more basic daily activities or a disability that makes such tasks navigable only with life-sustaining therapy. Examples of qualifying basic activities include eating, getting dressed, walking, eliminating waste and hearing. A prolonged impairment is one that lasts or is expected to last for a minimum of 12 continuous months.
A medical practitioner must certify that the disability meets the requirements, advises the Canada Revenue Agency. The practitioner must complete part B of Form T2201, which requests details about the type and severity of the qualifying disability.
Form T2201 is available via the Find a Form or Publication link on the Cra-Arc.gc.ca home page, as indicated on the website. The form is available in three portable document formats: fillable and saveable, standard and large print.