  Infirmity |
If the taxpayer is eligible for the disability amount, the T2201 medical certificate must be sent to the CRA in the first year of eligibility. The keyword Infirmity is used to enter the year that the T2201 was submitted and a description of the infirmity or illness.
According to the CRA, your client may be able to claim a disability amount if:
- he had a severe mental or physical impairment in the year, which caused him to be markedly restricted in his basic activities of daily living, and
- this impairment has lasted, or is expected to last, for a continuous period of at least 12 months.
They describe "markedly restricted" as:
- Being legally blind.
- Being unable to feed and dress, eliminate, walk, speak, hear, or perceive, think, and remember or if it takes an extremely long time to perform these activities.
To qualify for the disability amount, he has to be markedly restricted all or almost all of the time. If your client is markedly restricted occasionally or part of the time, he is not entitled to this tax credit.
You must distinguish between those who are entitled to this disability deduction and those who are not. DT Max calls a person who qualifies for the disability deduction disabled. If the person has a less serious infirmity or disability, DT Max calls the person infirm. An infirm person may be supported by the family head or his spouse, but only a disabled person can claim the Disability credit.
For the CRA to recognize a person as disabled, he must have submitted a T2201 Medical Certificate to the CRA.
The Infirmity keyword should appear in the file of anyone who is disabled or infirm.
If the taxpayer is disabled, use this keyword to claim the disability amount on line 31600 of the federal tax return.
If the taxpayer has a spouse, any disability amount which the taxpayer has not used will be transferred to line 32600 on the spouse's return.
If a dependant is disabled, claim the disability amount in the dependant's own file. Any unused disability amount will be transferred to line 31800 of the tax return of the person supporting this dependant.
Note that in the first year of claiming the disability amount, the medical certificate T2201 must be submitted to the CRA.
The following options are applicable for the keyword Disability.
Do not use disability amount
Not infirm
Use disability amount (default)
Use disability amount (1st or new application)
 See the Taxnet Pro™ T1 Line-by-Line Guide (subscription required):
Line 31600 - Disability amount (for self)
 See the CRA's general income tax guide:
Line 32400 - Tuition amount transferred from a child or grandchild
Use Disability-Q to select the options for the amount for severe and prolonged impairment in mental or physical functions for Quebec tax purposes only.
The following options are applicable for the keyword Disability-Q.
Do not use disability amount
Not infirm
Use disability amount (default)
Use disability amount (1st or new application)
Use the keyword Disable-StartYear to indicate the year on which the impairment began and start of eligibility for the disability amount. This entry is optional. Use [Alt-J] to enter different values for other jurisdictions.
Use the keyword Disable-EndYear in the case of temporary eligibility to indicate the last year of eligibility for the disability amount. If the credit is permanent, you do not have to indicate the last year. This entry is optional. Use [Alt-J] to enter different values for other jurisdictions.
Use CanadaCaregiver to specify if the client is entitled to the Canada caregiver amount. By default, DT Max will consider the person as entitled to the Canada caregiver amount if the keyword Infirmity is used. Canada caregiver amount (CCA):
If you have a dependant with an impairment in physical or mental functions, you may be eligible to claim an additional amount of $2,499 for one or more of the following amounts: - spouse or common-law partner amount (line 30300);
- amount for an eligible dependant (line 30400);
- amount for children born in 2006 or later (line 30500); and
See the Taxnet Pro™ T1 Line-by-Line Guide (subscription required):
Line 30300 - Spousal or common-law partner amount
Line 30400 - Amount for an eligible dependant (Schedule 5)
Line 30499 - Canada caregiver amount for infirm children under 18 years o
Line 30450 - Canada caregiver amount (Schedule 5)
See the CRA's general income tax guide:
Line 30800 - Base CPP or QPP contributions through employment income
Use the keyword Needs-DailyAssist to indicate if the person has a severe and prolonged impairment because of which, according to the certification from a physician, the person needs assistance in carrying out a basic activity of daily living.
This person will be consider has an eligible relative for the purpose of the tax credit for a caregiver supporting an eligible relative without housing or cohabiting with him.
A person will be considered an eligible relative of an individual for a minimum period of support provided to the person by the individual for a year, if, throughout that period, the person meets the following conditions: - the person's principal place of residence is situated in Québec;
- the person does not live in a dwelling situated in a private seniors' residence or in a public network facility;
- the person has a severe and prolonged impairment because of which, according to the certification from a physician, the person needs assistance in carrying out a basic activity of daily living.
The following options are applicable for the keyword Needs-DailyAssist.
Use the keyword ExceptionCareNeeds to indicate if the person is, for the purpose of the Quebec Family allowance, recognized as an eligible dependent child and is eligible to the supplement for handicapped children with exceptional care needs.
The Supplement for Handicapped Children Requiring Exception Care is paid to the parents of a child under age 18 who has severe and multiple disabilities that prevent the child from carrying out his or her life habits, or whose medical condition requires specified complex medical care at home. A child could be eligible for the Supplement if his or her condition corresponds to either of those situations.
In addition, depending on the severity of the child's condition and age, a child can be eligible for Tier 1 or Tier 2 of the supplement. The eligibility criteria for Tier 2 are less restrictive than those currently applied to determine eligibility for the Supplement for Handicapped Children Requiring Exceptional Care's Tier 1. However, the criteria are medically based, thus giving the program its exceptional character.
Application for the supplement
For an amount to be granted as the supplement for handicapped children with exceptional care needs, an application, along with multidisciplinary reports prepared in respect of the child, must be submitted to Retraite Quebec.
For greater clarity, in accordance with the existing rules applicable to the other two components of the Quebec Family allowance, the new supplement may be paid for a maximum period of 11 months preceding the month in which the application was received if, during that period, the child was recognized eligible dependent child. However, no amount will be paid as the supplement for handicapped children with exceptional care needs for a period before April 1, 2016, that is, for a period prior to the effective date of the new supplement.
The following options are applicable for the keyword ExceptionCareNeeds.
Meet the criteria for Level 1
Meet the criteria for Level 2
Meet the criteria for Levels 1 and 2
Not eligible
Date on which the child is recognized as an eligible dependent child.
Date on which the child is no longer recognized as an eligible dependent child.
Complete the Disability tax credit certificate (T2201)
The following options are applicable for the keyword DisabCertificate.
T2201 - Disability tax credit certificate
TP-752.0.14 - Certificate respecting an impairment
TP-1029.AN.A - Certification of ongoing assistance
Use DT-ImportInfo.an to indicate whether or not DT Max should automatically import information concerning another dependant from the current DT Max client list.
If so, you will be prompted to enter the client number of the other dependant whose information you wish to import.
If you choose to re-import the other dependant information, you must re-select the option "Yes". This will update all keywords in the group unless they have been verified and checkmarked. A checkmarked keyword guarantees that the information will remain unchanged.
DT Max will automatically input the client number of the other dependant as well as the date and time it was last calculated in the keyword DTMax-ClientNum.an .
Last name of the caregiver (TP-1029.AN.A, Part 1)
First name of the caregiver (TP-1029.AN.A, Part 1).
Social insurance number of the caregiver (TP-1029.AN.A, Part 1).
Date of birth of the caregiver (TP-1029.AN.A, Part 1).
Street number and street name of the caregiver (TP-1029.AN.A, Part 1).
Apartment number of the caregiver (TP-1029.AN.A, Part 1).
P.O. Box (Postal box) of the caregiver (TP-1029.AN.A, Part 1).
Rural route (RR) of the caregiver (TP-1029.AN.A, Part 1).
City of the caregiver (TP-1029.AN.A, Part 1).
Province of the caregiver (TP-1029.AN.A, Part 1).
Postal code of the caregiver (TP-1029.AN.A, Part 1).
Assistance start date (TP-1029.AN.A, Part 4).
Last name of the health care professional (TP-1029.AN.A, Part 5).
First name of the health care professional (TP-1029.AN.A, Part 5)
Office address of the health care professional (TP-1029.AN.A, Part 5).
Professional category of the health care professional (TP-1029.AN.A, Part 5).
Provincial licence number (or order number) of the health care professional (TP-1029.AN.A, Part 5)
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Disability 