Disability Tax Credit Update

Disability Tax Credit 2017 Update


There has been a number of changes in the 2017 Federal Budget. One of them pertains to the Disability Tax Credit. If one could recall, Disability Tax Credit is a non-refundable tax credit for Canadians who have prolonged physical or mental disability. It is designed to reduce the amount of income tax that the disabled person needs to pay to the government. By having it approved, this could potentially open up the doors to other government benefits such as the Child Disability Benefits and Canada Disability Savings Grants and Bonds within the Registered Disability Savings Plan (RDSP).

Budget 2017 proposes to add nurse practitioners to the list of medical practitioners that could certify eligibility for the disability tax credit. A nurse practitioner would be permitted to certify for all types of impairments that are within the scope of their practice.

This measure will apply to disability tax credit certifications made on or after March 22, 2017.

Nurse practitioners are registered nurses with additional educational preparation and experience who possess and demonstrate the competencies to diagnose autonomously, order and interpret diagnostic tests, prescribe pharmaceuticals, and perform specific procedures within their legislated scope of practice.

A number of families which I’m working with experienced a long wait when trying to book an appointment with their doctor or specialists to go through the T2201 form. As more medical professionals could certify the disability tax credit, hopefully this would shorten the overall application process.



This post is for general information only, should not be construed to be legal or tax advice, as everyone’s situation is different. Please consult your own legal and tax advisor. Image courtesy of stockimages at FreeDigitalPhotos.net

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