Government Benefits

• Canada Pension Plan – Disability Benefits
• Canada Pension Plan – Disability Benefits New Return to Work Incentive
• Employment Insurance Benefits – Sick Benefits
• Employment Insurance Benefits – Compassionate Care Benefits
• Short-Term and Long-Term Disability Benefits
• Disability Tax Credit
• Medical Expenses Tax Credit
• Provincial Resources - Ontario
• Ontario Works
• Ontario Disability Support Program

Disability Tax Credit

Program Overview:

The Disability Tax Credit is administered under the Income Tax Act and helps individuals offset the costs associated with a severe disability through an annual tax credit.

Qualifying Criteria:

In order to qualify for this credit, your physician must complete on your behalf a T2201 form. This form is best submitted prior to your income tax so you can be assessed in advance and notified if you qualify prior to income tax time. This form will be kept on file for future years, although it is likely that you will have to re-apply with more current medical information in the future.

Definition of Disability:

This definition of disability is very strict. Your physician must certify that all or almost all of the time, you are unable or it takes an extremely long time, to do at least one of the following tasks:

• Walk
• Speak
• Perceive/think/remember
• Hear
• Feed yourself
• Dress yourself
• Bladder and bowel functions

As well, your condition is continuous and expected to last 12 months.

Credit Amount:

The tax credit for 2005 was $6,596.00. This amount may increase for the 2006 income tax year.

Contact information:

To learn more about the Disability Tax Credit, visit www.cra-arc.gc.ca or speak to an Income Tax Specialist or Accountant.

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