DTC Medical Report (Form T2201) Practitioner Guide 2026
Current CRA guide for applicants and medical practitioners completing Form T2201, covering the digital application, practitioner eligibility, functional restrictions, cumulative effects, life-sustaining therapy and CRA review.
1. What Form T2201 Part B Does
Form T2201, Disability Tax Credit Certificate, is the CRA application used to establish DTC eligibility. Part A contains the applicant's personal information and Part B records information about the effects of the impairment and must be completed and certified by an authorized medical practitioner.
Key Framework Highlights:
- Part B is completed by a medical practitioner authorized under the Income Tax Act for the relevant impairment category.
- CRA determines eligibility from the information provided by the medical practitioner; a diagnosis alone does not establish entitlement.
- For a marked restriction, CRA generally requires the applicant to be unable to perform the activity or to take 3 times longer than a person of similar age without the impairment.
- The marked restriction must generally be present all or almost all of the time, interpreted as at least 90%, and must have lasted or be expected to last at least 12 continuous months.
- The DTC can also be available through the cumulative effect of significant limitations in 2 or more categories, or through qualifying life-sustaining therapy.
- The applicant and practitioner can use the DTC digital application, and a paper process remains available.
Action Checklist:
- Applicant completes Part A or begins the digital application.
- Applicant provides the practitioner with the reference number when using the digital workflow.
- Practitioner opens the CRA Digital Application for Medical Practitioners.
- Practitioner documents the functional effects, frequency, duration and applicable category.
- Both parts are submitted to CRA using the appropriate workflow.
- Keep a complete copy of the submitted information.
2. Current DTC Practitioner Matrix
CRA authorizes different medical practitioners to certify different impairment categories. Medical doctors and nurse practitioners can certify all categories; other authorized practitioners are limited to specified categories.
| Practitioner | Categories They Can Certify |
|---|---|
| Medical doctor | All DTC impairment categories |
| Nurse practitioner | All DTC impairment categories |
| Optometrist | Vision |
| Audiologist | Hearing |
| Occupational therapist | Walking, feeding and dressing |
| Physiotherapist | Walking |
| Psychologist | Mental functions |
| Speech-language pathologist | Speaking |
3. The Marked-Restriction Standard
For a marked restriction, the practitioner should address whether the person is unable to perform the activity or takes 3 times longer than a person of similar age without the impairment, even with appropriate therapy, medication and devices. The restriction must generally be present all or almost all of the time, interpreted as at least 90%, and the impairment must last or be expected to last for at least 12 continuous months.
| Requirement | What the Practitioner Should Address |
|---|---|
| Functional effect | Describe exactly what the person cannot do or what takes substantially longer |
| Comparison | For the 3-times test, compare the time required with a person of similar age without the impairment |
| Treatment and devices | Consider the person's functioning even with appropriate therapy, medication and assistive devices |
| Frequency | Explain whether the restriction is present all or almost all of the time, generally 90% or more |
| Duration | State whether the impairment has lasted or is expected to last at least 12 continuous months |
4. DTC Impairment Categories and What to Document
The current CRA framework includes walking, mental functions, dressing, feeding, eliminating, hearing, speaking, vision and life-sustaining therapy. The practitioner should provide category-specific information rather than a diagnosis-only statement.
| Category | Core CRA Test | Key Documentation |
|---|---|---|
| Walking | Unable or takes 3 times longer than a similar-age person | Walking ability, timing, need for devices, frequency and duration |
| Mental functions | Unable or takes 3 times longer to perform mental functions necessary for everyday life | Functional examples involving memory, problem-solving, behaviour/emotions and comprehension |
| Dressing | Unable or takes 3 times longer to dress | Actual dressing tasks, timing, assistance and frequency |
| Feeding | Unable or takes 3 times longer to prepare food or feed oneself | Food preparation/feeding impact, timing and frequency |
| Eliminating | Unable to personally manage bowel or bladder functions or takes 3 times longer | Actual functional restriction, timing and frequency |
| Hearing | Unable to hear and understand spoken conversation with a familiar person in a quiet setting or takes 3 times longer | Hearing function with appropriate treatment/devices and everyday impact |
| Speaking | Unable to speak so as to be understood by a familiar person in a quiet setting or takes 3 times longer | Speech intelligibility, communication impact and frequency |
| Vision | Specific visual-acuity or visual-field test in both eyes after correction | Corrected acuity/field-of-vision information and duration |
| Life-sustaining therapy | Therapy supporting a vital function, at least 2 times per week and average 14 hours per week, with required duration | Therapy type, frequency, time calculation and qualifying activities |
5. Cumulative Effect of Significant Limitations
A person can qualify through the cumulative effect of 2 or more significant limitations when neither limitation alone meets the marked-restriction test. The limitations must exist together all or almost all of the time, generally at least 90%, and their combined effect must be equivalent to being unable or taking 3 times longer to perform an activity in one qualifying category. The cumulative-effect route does not apply to life-sustaining therapy.
Key Framework Highlights:
- The test is based on the combined functional impact, not simply the number of diagnoses.
- The limitations must generally exist together at least 90% of the time.
- The combined effect must be equivalent to the marked-restriction standard in one qualifying category.
- The person must meet the duration requirement of at least 12 continuous months.
- Life-sustaining therapy is not combined under the cumulative-effect category.
6. Life-Sustaining Therapy: The 14-Hour Rule
Qualifying life-sustaining therapy can establish DTC eligibility when all of CRA's conditions are met. Current CRA guidance requires therapy to support a vital function, to be needed at least 2 times per week, to average at least 14 hours per week of qualifying time, and for the impairment to last or be expected to last at least 12 continuous months.
| Requirement | Current CRA Standard |
|---|---|
| Purpose | Therapy must be needed to support a vital function |
| Frequency | Therapy is needed at least 2 times per week |
| Time | Average of at least 14 hours per week, taking time away from everyday activities |
| Duration | Impairment has lasted or is expected to last at least 12 continuous months |
7. Vision, Mental Functions and Category-Specific Evidence
Some DTC categories have specialized objective or functional criteria. The practitioner should document the information that CRA needs to apply the appropriate category rather than using a generic statement of severity.
8. Documenting the Onset and Eligibility Period
The practitioner should provide sufficient information for CRA to determine when the applicant first met the DTC criteria. This is particularly important when the applicant may qualify for prior years. CRA's current process can use the information in the T2201 to determine the applicable eligibility years.
Action Checklist:
- Identify when the relevant functional restriction began.
- Distinguish the diagnosis date from the date the DTC functional criteria were first met.
- Explain if the severity or functional restriction changed over time.
- Identify an end date when the restriction is temporary or expected to improve.
- Provide enough clinical and functional information for CRA to assess the requested historical period.
- Do not invent an onset date merely to obtain a longer reassessment period.
9. The CRA Digital Application for Medical Practitioners
CRA provides a DTC Digital Application for Medical Practitioners. Under the standard digital workflow, the applicant starts the DTC application and provides the practitioner with a reference number. The practitioner then enters the reference number and completes Part B online.
10. CRA Review and Requests for More Information
CRA reviews DTC applications before allowing or denying the credit and bases its decision on the information provided by the medical practitioner. CRA can contact the applicant or medical practitioner when additional information is needed.
Key Framework Highlights:
- The review is case-specific rather than an automatic approval based on diagnosis.
- CRA may request clarification or supporting medical information.
- The practitioner should respond using the instructions and reference information supplied by CRA.
- The application should be supported by clinical information that explains the functional effects relevant to the DTC test.
- A fixed universal 45-day response deadline should not be stated unless that specific CRA communication provides it.
11. Medical Practitioner Fees for Completing T2201
The applicant is responsible for fees charged by the medical practitioner for completing Form T2201 or providing additional information. CRA states that these fees may be claimable as eligible medical expenses.
| Expense | CRA Treatment |
|---|---|
| Medical practitioner fee for completing T2201 | May be claimed as a medical expense on line 33099 or 33199, subject to the normal medical-expense rules |
| Medical practitioner fee for providing additional DTC information | May also be an eligible medical expense under CRA's medical-expense guidance |
| Promoter or consultant fee | Different rules can apply; do not automatically treat every third-party DTC-related fee as a medical practitioner expense |
12. Practitioner Documentation Checklist
A strong T2201 Part B response focuses on the functional effects that CRA's test actually measures.
Action Checklist:
- Identify the impairment or condition relevant to the functional restriction.
- Identify the specific DTC category being certified.
- Describe what the person cannot do or what takes 3 times longer.
- Explain how the person functions with appropriate therapy, medication and devices.
- State how often the restriction is present.
- State how long the restriction has lasted or is expected to last.
- Distinguish diagnosis date from the date the DTC criteria were met.
- Provide objective measurements where the category requires them.
- Describe concrete daily-life examples when the category uses functional criteria.
- For cumulative effect, describe both significant limitations and their combined impact.
- For life-sustaining therapy, calculate qualifying weekly hours using CRA's inclusion and exclusion rules.
- Retain the clinical records supporting the certification.
- Answer any CRA clarification request using the exact information requested.
13. Common Form T2201 Errors
Incomplete functional descriptions can make it difficult for CRA to determine whether the statutory DTC test is met.
Action Checklist:
- Writing only the diagnosis without describing functional limitations
- Using 'markedly restricted' without explaining what the person can or cannot do
- Using the old '100 metres' wording as though it were the general walking test
- Failing to address therapy, medication or assistive devices
- Ignoring the 90% frequency requirement
- Ignoring the 12-month duration requirement
- Using a practitioner who is not authorized for the category
- Listing two diagnoses and assuming that cumulative effect automatically applies
- Including non-qualifying activities in the 14-hour life-sustaining-therapy calculation
- Confusing diagnosis onset with DTC eligibility onset
- Inventing an onset date not supported by the clinical record
- Treating CRA clarification requests as having one universal 45-day deadline
- Submitting DTC documents through the ordinary CRA Submit documents feature after the July 14, 2026 change
- Using a paper T2201 version older than CRA's accepted version after the September 8, 2026 cutoff
14. Complete 2026 Practitioner Filing Roadmap
Use this workflow to prepare a complete and defensible T2201 certification.
Frequently Asked Questions
Official Government & CRA References
- CRA - How to apply for the Disability Tax Credit
- CRA - Digital Application for Medical Practitioners
- CRA - Who is eligible for the DTC?
- CRA - Cumulative effect eligibility
- CRA - Walking eligibility
- CRA - Mental functions eligibility
- CRA - Hearing eligibility
- CRA - Speaking eligibility
- CRA - Vision eligibility
- CRA - Life-sustaining therapy eligibility
- CRA - Disability-related information and T2201 submission
- CRA - Claiming the DTC and medical practitioner fees
- CRA - 2026 DTC application process update
- CRA - Eligible medical expenses and Form T2201 fees
2026 T2201 Metrics
- FormForm T2201 — Disability Tax Credit Certificate
- Digital Practitioner FilingCRA Digital Application for Medical Practitioners
- Duration RequirementAt least 12 continuous months
- Marked Restriction TestUnable or 3× longer, generally 90%+ of the time
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