About three weeks ago we mailed in (via certified mail, so we got a tracking ID for the envelope we sent to the CRA) our re-application for the disability tax credit certificate (DTC) for my son. We were not really sure how long it was going to take to receive the notice of determination. Yesterday we received the response about our son’s eligibility for the DTC.
We sent enough, and the correct information, as the CRA completed their review and now my son is eligible for another 8 years (until he turns 18), and his DTCC was extended (i.e. a positive response in the notice of determination), which is a relief to us. This means we can continue to receive the child tax benefits, and also continue to contribute to his Registered Disability Savings Plan (RDSP) as well.
Can the disability tax credit be backdated? For us, backdating was granted, as Autism is viewed as a brain stem injury, and thus from birth. We asked for this in our application letter.
The notice of determination for the DTC from the CRA is very clear but it has two very interesting paragraphs:
You will have to file a new, full completed Form T2201, Disability Tax Credit Certificate, for the 2024 tax year or earlier if we ask for one, so we can review your son’s eligibility for DTC.
In the meantime, if your dependant’s medical condition improves to the point that the impairment would not longer meet the eligibility criteria for disability tax credit, you must let us know.
Interesting how the CRA can still ask for an updated T2201 at any time, if they wish to review my son’s eligibility, and that I must tell them if he is no longer impaired ? Autism Spectrum isn’t cured, but I guess this is the CRA being thorough ?
Final Bits to Notice
Another interesting stanza in the notice of determination states:
Please note that you are responsible for any fees charged by a medical practitioner to complete Form 2201, Disability Tax Credit Certificate, or to provide us with additional information. These fees are medical expenses. See line 330 of the General Income Tax and Benefit Guide
In our case we did have to pay for the Speech Pathologist Report, which was included in the documentation sent to the CRA, so that is now a medical expense (remember other things can be a medical expense as well).
A final helpful section stated:
If you need more information about the Registered Disability Savings Plan (RDSP), please see the additional RDSP information sheet.
Yes, there was a helpful sheet about RDSPs included with the letter. It suggested checking out the Employment and Social Development Canada (ESDC) web site, which is helpful as well. It also pointed out that the Government may deposit up to $90,000 into the RDSP over the lifetime of the beneficiary (another good reason to have one). ESDC is on Twitter too.