T2201 Form: A Step-by-Step Guide to the DTC Application
T2201 — Disability Tax Credit Certificate: The official CRA form used to apply for the Disability Tax Credit. It consists of Part A (completed by the applicant) and Part B (completed by a qualified medical practitioner who certifies the nature and severity of the impairment).
For a comprehensive overview of the DTC, see our Complete Guide to the Disability Tax Credit in Canada.
Overview of the T2201
The T2201 is the single most important document in the DTC application process. CRA uses the information provided by your medical practitioner in Part B to determine whether your condition meets the eligibility criteria. The quality and specificity of the practitioner's responses is the primary factor in whether an application is approved or denied.
The form is available on CRA's website and can be submitted by mail or electronically through a registered representative.
Part A: Applicant Information
Part A is straightforward. You (or your legal representative) provide:
- Your name, address, and Social Insurance Number
- The tax years you are requesting the DTC for
- Whether you want to transfer unused DTC amounts to a supporting family member
- Authorization for CRA to communicate with your medical practitioner
Part B: Medical Practitioner Certification
Part B is where most applications succeed or fail. Your practitioner must:
- Identify the functional category — Which basic activity of daily living is affected?
- Describe the impairment — What is the nature of the condition?
- Describe the functional impact — How does the condition restrict the activity? Is the restriction marked?
- Confirm duration — Has the impairment lasted or is it expected to last at least 12 months?
- Confirm the 90% rule — Is the restriction present all or substantially all of the time?
Choosing the Right Practitioner
Not every practitioner can certify every category. CRA specifies which practitioners are qualified for each functional category:
| Category | Eligible Practitioners |
|---|---|
| Mental functions | Nurse practitioner, psychologist, psychiatrist |
| Walking | Nurse practitioner, neurologist, physiatrist |
| Dressing | Nurse practitioner, occupational therapist |
| Feeding | Nurse practitioner, SLP, occupational therapist |
| Eliminating | Nurse practitioner, gastroenterologist, urologist |
| Hearing | Audiologist, nurse practitioner |
| Vision | Optometrist, ophthalmologist, nurse practitioner |
| Speaking | Speech-language pathologist, nurse practitioner |
| Life-sustaining therapy | Endocrinologist, nurse practitioner, oncologist, nephrologist |
| Cumulative effects | Nurse practitioner, relevant specialists |
Common Mistakes That Cause Denials
| Mistake | How to Avoid It |
|---|---|
| Stating diagnosis only, without functional impact | Describe how the condition restricts the specific activity of daily living |
| Using vague language ("has difficulty") | Use CRA's terms: "markedly restricted," "inordinate amount of time," "all or substantially all of the time" |
| Wrong practitioner for the category | Verify your practitioner is on CRA's eligible list for your functional category |
| Missing duration information | Confirm the impairment has lasted or is expected to last ≥12 months |
| Not addressing the 90% rule | Explicitly state the restriction is present all or substantially all of the time |
| Incomplete sections | Ensure every applicable section of Part B is completed |
After Submission
After you submit the T2201, CRA will:
- Review the form (typically 8–16 weeks)
- Possibly contact your practitioner for clarification
- Issue a Notice of Determination — either approving or denying the DTC
- If approved, process retroactive tax adjustments for eligible years
If denied, you can request an informal review, file a Notice of Objection within 90 days, or ultimately appeal to the Tax Court of Canada.
Take our free eligibility assessment → | Call 1-844-MY-BENEFITS (1-844-692-3633)
This information is for educational purposes only. CRA makes all final eligibility determinations. Last updated: February 2026.