Disability Tax Credit – Adaptive Functioning Alert

Indirectly, CRA has broadened its definition of mental functions for the Disability Tax Credit (DTC) criteria in form T2201 and the attached Information Guide. This fairly recent change may not have come to the attention of taxpayers and it is important. The Income Tax Act itself has not changed but the CRA publication wording has broadened as far as mental functions are concerned. To me, this opens up an opportunity for individuals with certain mental issues to now apply for the DTC...