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 Department.
Prenez note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle du ministère.
Principal Issues:
Completion of Disability Tax Credit Certificate - Form T2201.
Position:
The individual or representative must complete Part A.
The medical doctor must complete Part B of the Form.
Reasons:
As per information sheet accompanying the Form.
XXXXXXXXXX 991579
Wm. P. Guglich
July 7, 1999
Dear XXXXXXXXXX:
Re: Mental Disability - Form T2201
This is in reply to your recent letter received on May 28, 1999, requesting our views on the completion of the Disability Tax Credit Certificate (Form T2201). You refer to section 4 of Part B of Form T2201.
Subsection 118.3(1) of the Income Tax Act provides a disability tax credit to individuals who have a severe and prolonged mental or physical impairment. To substantiate a claim for the disability tax credit, a completed Form T2201, Disability Tax Credit Certificate, must be attached to the income tax return. The individual or representative must complete Part A of Form 2201, and Part B of the form must be completed by a medical doctor, optometrist, audiologist, psychologist or occupational therapist. When the income tax return is filed, the completed form and the claim for the disability tax credit is reviewed to determine whether the claimant qualifies. If you need further assistance please contact the Client Services Division at the Winnipeg Tax Services Office.
We trust our comments will be of assistance to you.
Yours truly,
J. F. Oulton, CA
for Director
Business and Publications Division
Income Tax Rulings and
Interpretations Directorate
Policy and Legislation Branch
All rights reserved. Permission is granted to electronically copy and to print in hard copy for internal use only. No part of this information may be reproduced, modified, transmitted or redistributed in any form or by any means, electronic, mechanical, photocopying, recording or otherwise, or stored in a retrieval system for any purpose other than noted above (including sales), without prior written permission of Canada Revenue Agency, Ottawa, Ontario K1A 0L5
© Her Majesty the Queen in Right of Canada, 1999
Tous droits réservés. Il est permis de copier sous forme électronique ou d'imprimer pour un usage interne seulement. Toutefois, il est interdit de reproduire, de modifier, de transmettre ou de redistributer de l'information, sous quelque forme ou par quelque moyen que ce soit, de facon électronique, méchanique, photocopies ou autre, ou par stockage dans des systèmes d'extraction ou pour tout usage autre que ceux susmentionnés (incluant pour fin commerciale), sans l'autorisation écrite préalable de l'Agence du revenu du Canada, Ottawa, Ontario K1A 0L5.
© Sa Majesté la Reine du Chef du Canada, 1999
Email this Content