Before including the disability amount on an individual’s T1 income tax and benefit return, please ask your client if they have applied for the disability tax credit (DTC) before. Your client can give you the notice of determination that was sent to them. This notice will indicate if the Canada Revenue Agency (CRA) has determined that your client is eligible for the DTC and for which years. The DTC information that is available on My Account or Represent a Client (including the Client Data Enquiry page), can help you determine if your client is eligible to claim the disability amount.
The CRA needs a completed Form T2201, certified by a medical practitioner, to determine if an individual is eligible for the DTC. The T1 income tax and benefit return can only be processed with the disability amount after this determination is made.
Clients who are approved for the DTC don’t need to send the CRA a new form every year, unless the CRA asks for one.
If your client needs more information about the DTC, or the application process, they can visit here
Information source from Canada Revenue Agency (CRA)
