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Quiz: Disability tax credit

8 questions

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1 A caller says his diagnosis should qualify him for the disability tax credit automatically. What governs eligibility? The individual's income level The duration of treatment received The functional effect of the impairment, rather than the diagnosis The diagnosis, matched against CRA's list of qualifying conditions

Answer key unconfirmed — rests on 1 unverified claim.

2 An applicant is restricted in two categories, but not markedly restricted in either one. Is there a route to eligibility? No — a marked restriction in a single category is always required Yes, but only where one of the categories is life-sustaining therapy No, unless the impairments arise from the same underlying condition Yes — the cumulative effect provision allows someone significantly restricted in two or more categories to qualify where the combined effect is equivalent to a marked restriction in one

Answer key unconfirmed — rests on 2 unverified claims.

3 An optometrist offers to certify an applicant's Form T2201 in respect of her mental functions. Is that acceptable? No — only a medical doctor may certify any part of the form Yes — any listed practitioner may certify any category Yes, provided a medical doctor countersigns No — a medical doctor or nurse practitioner may certify any category, while other listed practitioners may certify only within their own scope

Answer key unconfirmed — rests on 2 unverified claims.

4 What does "prolonged" mean for the disability tax credit? The impairment has lasted at least 90 consecutive days The impairment has lasted, or is expected to last, for a continuous period of at least 12 months The impairment has been treated for at least 12 months The impairment is permanent and irreversible

Answer key unconfirmed — rests on 1 unverified claim.

5 What does disability tax credit approval unlock beyond the credit itself? Select all that apply.

Select all that apply.

Exemption from filing a return The child disability benefit A refundable payment where there is no tax payable The Canada workers benefit disability supplement Eligibility to open a registered disability savings plan, which attracts government grants and bonds

Answer key unconfirmed — rests on 2 unverified claims.

6 An applicant is approved retroactively for several earlier years. What does he need to do to get the benefit of those years? The credit for earlier years is paid as a lump sum without any filing He must file objections for each year Claiming the credit for those years requires adjustment requests Nothing — CRA reassesses the earlier years automatically

Answer key unconfirmed — rests on 1 unverified claim.

7 An individual cannot use the full disability amount against her own tax. What are the options? The whole amount may be transferred to a supporting individual at her choice The unused portion is refunded The unused portion may be transferred to a spouse, common-law partner or other supporting individual, after she has used what she can The unused portion is carried forward to a future year

Answer key unconfirmed — rests on 1 unverified claim.

8 An application was refused. What routes are available? Only a fresh application in a later year An appeal directly to the Tax Court, bypassing CRA CRA may review the refusal on further information, or it may be objected to formally subject to the objection deadline Only a formal objection, filed within the objection deadline

Answer key unconfirmed — rests on 1 unverified claim.

Unanswered questions are marked wrong. There is no partial credit.