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.
Principal Issues: Can a nurse practitioner certify an individual on Form T2201?
Position: No.
Reasons: Generally, the Income Tax Act requires the medical practitioner certifying Form T2201 to be a medical doctor. Although there are specific exceptions for certain impairments, none of the exceptions includes nurse practitioners.
June 9, 2014
XXXXXXXXXX
Dear XXXXXXXXXX:
The office of the Honourable Rona Ambrose, Minister of Health, sent me a copy of your correspondence, which I received on May 6, 2014, about the Canada Revenue Agency (CRA) not accepting the signature of nurse practitioners on Form T2201, Disability Tax Credit Certificate.
For the purpose of the disability tax credit, a medical practitioner must certify on Form T2201 that an individual has a severe and prolonged impairment in physical or mental functions that meets either the markedly restricted requirement or the equivalent to the markedly restricted requirement. Generally, the Income Tax Act requires the medical practitioner certifying Form T2201 to be a medical doctor. Although there are specific exceptions for certain impairments, none of the exceptions includes nurse practitioners.
The CRA administers and enforces the Act. Any changes to policy or to provisions of the Act are the responsibility of the Department of Finance Canada. I am therefore sending a copy of our correspondence to the Honourable Joe Oliver, Minister of Finance, for his consideration.
I trust the information I have provided and the referral are helpful.
Yours sincerely,
Kerry-Lynne D. Findlay P.C. Q.C. M.P.
Minister of National Revenue
c.c.: The Honourable Joe Oliver P.C. M.P.
Minister of Finance
House of Commons
Ottawa ON K1A 0A6
Nancy Shea-Farrow
(905) 721-5099
2014-053106
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