disability tax credit

The 2021 Federal budget[1] announced proposed changes to the Disability Tax Credit (DTC) to broaden its scope and provide more clarity.  These proposed legislative changes are now law with an effective date of January 1, 2021[2]. The Disability Tax Credit A taxpayer has access to the DTC when Canada Revenue Agency (CRA) formally approves the T2201 – Disability Tax Credit Certificate. This approved certificate confirms that the taxpayer has a….