Apply for the Disability Tax Credit

To open an RDSP, you must be approved for the Disability ax Credit—a non-refundable tax credit that helps persons with disabilities or their caregivers reduce the amount of income tax they may have to pay. The Canada Revenue Agency determines if you are approved for the Disability Tax Credit. Even if you do not benefit directly from the Disability Tax Credit, you need to be approved for it to open an RDSP.

All or part of the disability amount may be transferred to a spouse or common-law partner, or another supporting person, such as a parent or legal guardian. You may be approved for the Disability Tax Credit if you:

• are blind;
• receive life-sustaining therapy; or
• have an impairment that affects one or more of the following basic activities of daily living: walking, speaking, dressing, hearing, feeding, mental functions necessary for everyday life, or elimination (bowel or bladder functions).

To apply for the Disability Tax Credit, fill out Part A of the
Disability Tax Credit Certificate (form T2201) and have Part B certified by a medical practitioner. Send it to the Canada Revenue Agency. There is no fee to apply for the tax credit, but some medical practitioners charge a fee to complete Part B of the form.

For more information, visit:
www.canada.ca/en/revenue-agency
or call 1-800-959-8281 (TTY 1-800-665-0354)