Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the CRA.
Prenez note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'ARC.
Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the CCRA.
Prenez note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'ADRC.
Principal Issues: Can a medical doctor certify that an individual, who dies prior to having been disabled for a period of 12 months, qualifies for the disability tax credit after the individual has died?
Position: Certification will be accepted only if it is based on a prognosis made before the individual's death.
Reasons: Certification meets the requirements of paragraph 118.3(1)(a.2) if a qualified person made the prognosis before the individual dies and the impairment could reasonably be expected to last for a period of 12 months.
October 21, 2002
XXXXXXXXXX
Dear Colleague:
Thank you for your letter of July 22, 2002, with which you enclosed a copy of a letter from your constituent, XXXXXXXXXX, concerning the disability tax credit under the Income Tax Act.
XXXXXXXXXX's particular concern is whether the disability tax credit would be available in a situation where a medical doctor certifies, after an individual has died, that the individual had a severe and prolonged impairment that was expected to last for a continuous period of at least twelve months when the impairment actually lasted for a period of less than twelve continuous months.
When the certification is being completed after the death of the disabled individual, the disability tax credit will be available provided the certification is based on a prognosis, made by the medical doctor before the individual died, that concluded the individual's severe impairment was reasonably expected to last for a continuous period of at least twelve months. Therefore, the disability tax credit would be available to the individual despite his or her death having occurred within the twelve-month period.
I trust that the above information will assist you in responding to XXXXXXXXXX.
Sincerely,
Elinor Caplan
Shaun Harkin
957-9229
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