19 October 2001 Ministerial Correspondence 2001-0102584 - DISABILITY TAX CREDIT

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: disability tax credit

Position: general comments

Reasons: 118.3
SECTION: 118.3

October 19, 2001

XXXXXXXXXX

Dear XXXXXXXXXX:

Thank you for your correspondence of September 4, 2001, further to mine of August 20, 2001, in which you request more information about the disability tax credit.

Disability tax credits are available to reduce the amount of tax payable by persons who have been certified to have a severe and prolonged mental or physical impairment. For the 2001 taxation year, the disability tax credit is 17 per cent of $6,000, which means that the federal tax that is payable by the person claiming such a credit would be reduced by the amount of $1,020. In order to claim the credit, Form T2201, Disability Tax Credit Certificate, must be completed by a qualified person such as a medical doctor, or certain other professionals listed on the form.

I am enclosing a copy of Interpretation Bulletin IT-519R2, Medical Expense and Disability Tax Credits and Attendant Care Expense Deduction, which provides additional information on this subject, and Form T2201, which, when completed, must be filed with the income tax return of the person claiming the credit.

I trust this information is of assistance.

							Yours sincerely,

							Bill McCloskey
							Assistant Commissioner
							Policy and Legislation Branch

Attachments

Denise Dalphy
October 2, 2001
957-9231