FAQ’S ( frequently asked questions)
1. Is there a possibility to obtain Disability Tax Credit on behalf of a decreased person for their estate?
YES but Disability Tax Credit can be obtained only in the year of death if a medical doctor certified “before death” that the individual had a severe and prolonged mental and physical impairment in their file, and that the impairment was reasonably expected to last for at least 12 months or more. Also providing there is an Executor of the Estate and the doctor is still available.
2. Does a child qualify for a Disability Tax Credit?
YES, only in areas of walking, hearing, vision, dressing, feeding, ADHD, autism and ADD; the parents can claim the DTC and/or a caregiver.
3. Is there a possibility of transferring the Disability Tax Credit to a supporting spouse, parent, grandparent, child, grandchild, brother, sister, aunt, uncle, nephew or niece if the individual?
YES, the tax credit amount is fully indexed to inflation and can be transferred to a family member who pays income tax such as a caregiver.
4. If you do not have any income and do not pay taxes could you still take advantage of the Disability Tax Credit?
YES, by transferring the DTC to another family member or caregiver who has an income; particularly a spouse/family member or child that is over the age of 18, who has provided support to the relative or dependent with a disability.
5. Is the Disability Tax Credit a non-refundable tax credit?
YES, a qualified claimant can use it to reduce the amount of income tax they pay.
6. Do qualified practitioners (medical doctor, optometrist, audiologist, occupational therapist, physiotherapist, psychologist, speech-language pathologist) know about DTC and how can they help their patient?
YES, majority of the qualified practitioners are aware of the Disability Tax Credit.