The degree of disability must be approved by Canada Revenue Agency before it can be used, and this process requires the completion and submission of a form.
The T2201 Disability Tax Credit Certificate form must be completed by a qualified professional related to the impairment such as a medical doctor, physiotherapist, occupational therapist, psychologist, audiologist, or optometrist, in order to qualify as having a severe and prolonged impairment.
A document released by the Canadian Psychological Association (CPA) in response to suggestions they made to the House of Commons Sub-Committee on the Status of Persons with Disabilities, attempts to assist medical professionals with deciphering what qualifies as being markedly restricted in the "mental functions necessary for everyday life".
[7] If the person with the impairment does not have a taxable income, he/she can transfer credits to a supporting relative such as a parent, grandparent, child, sibling, grandchild, aunt, uncle, niece, or nephew.
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