The Disability Tax Credit – a non-refundable credit of $8001 for the tax year 2016. This credit can be claimed by someone markedly restricted in daily living activities – or their care giver. Individuals with progressive diseases, like Alzheimer’s or cancer may qualify after diagnosis. Survivors can still make the claim for deceased loved ones. A supplemental credit is available for disabled minor children in the amount of $4667, for a total credit of $12,668.
Since the 2017 Federal Budget Nurse Practitioners may complete the form to make the claim. Prior year tax returns can be adjusted for the tax credit for each year that the Disability Tax Credit Certificate has been approved by CRA. Individuals should review the taxation years 2007 forward to see if you or a family member may have qualified.