The Disability Tax Credit and Autism Spectrum Disorders

The Disability Tax Credit and ASDs

Copyright March 2008: Autism Calgary Association

Written by: Colleen Eggertson, Program Director

Autism Calgary Association Ph. (403) 250-5033 Email: info@autismcalgary.com Website: www.autismcalgary.com
May be used by others with acknowledgement of ACA. Permission is given to modify the content to reflect new information and local needs, so long as it is made clear that the presentation has been modified from the original.
2

Introduction:
Canada Revenue Agency recognizes the need for tax breaks for people with a variety of disabilities.
Disability Tax Credit is one of them. Totally confidential. Important to families at any income level. Both children and adults eligible. Many higher-functioning people are eligible: e.g. Asperger Syndrome, AD/HD. Money can be spent on anything. No receipts required. Diagnosis is not necessary. Eligibility determined by effects on daily life.
3

Disability Tax Credit Checklist

1. Apply for the Child Tax Benefit if the disabled person is under 18. 2. Both spouses file tax return every year, even if they have no taxable income. 3. Get a copy of Disability Tax Credit Certificate, Canada Revenue Agency Form T2201. Available online or by phoning any Canada Revenue Agency office to have it mailed to you.

4. Apply any time of the year.

5. Write how the person with the disability is affected in day to day life in point form to help the professional(s) fill out the form. 6. Person claiming the Disability Tax Credit fills out Page 1, (Part A), and signs it. 7. Eligible professional fills out pages 2-9, (Part B). 4 Continued.

Checklist continued
7. Fee for filling out form can be claimed as a medical expense. 9. Person is eligible if they are Markedly Restricted in one area, or more. Person is also eligible if they are Significantly Restricted in two areas, or more. 10. Professional indicates for each area: A. whether or not it is applicable, B. whether the child or adult is markedly restricted or significantly restricted, C. the year the disability started . (IMPORTANT: A diagnosis is not required. Do not put in the year of diagnosis, indicate the year the disability started. The disability may have started at birth but not been diagnosed until years later.)

11. If more than one professional fills out sections of form, each must fill out a copy of page 9: Effects, Duration, Signature.
12. Applicant can choose to add attachments, such as assessments, reports and letters, if they wish. Send only photocopies of assessments & reports.
5

Checklist continued
13. Write a short letter saying which tax years you want re-assessed and send it in with the completed Certificate. 14. Photocopy the Disability Tax Credit Certificate and all attachments and keep them for your own records. 14. Albertans mail to Canada Revenue Agency, Winnipeg Tax Centre. 16. Processing takes 3 - 6 months. A letter will be sent saying whether or not the Disability Tax Credit is approved and for how many years. 17. Appeal if it is denied. If approved, apply again when it expires. 18. Claim it every year on income tax return, usually of highest income earner in family. Claim supplement too if disabled person is under age 18. 19. For more information: ww.cra.gc.ca/disability or see Guide RC4064, Medical and Disability-Related Information.
6

What will be covered in this presentation

The Disability Tax Credit for Children, Teens & Adults
What it is, Who is eligible, Who can claim it, How to apply

Other Child Tax Benefits The Disability Tax Credit Certificate

Who can fill it out The sections and what they mean Which areas those with ASD typically qualify under

Examples of how so-called higher-functioning individuals with Autism Spectrum Disorders can qualify
(Medical expenses, attendant care expenses, and the new Registered Disability Savings Plan will not be covered)
7

What is the Disability Tax Credit?

The disability amount is a non-refundable tax credit used to reduce income tax payable on your tax return. How much can you deduct? About $10,000.00 per year, resulting in refund of up to about $3,000.00 per year Retroactive for up to 10 years The form does not have to be filled out each year, but people need to claim it each year on their Income Tax return.

Under proposed changes, if you qualify for the disability tax credit and you have working income, you may be eligible for a working income tax benefit disability supplement. For details, www.cra.gc.ca/witb or see Pamphlet RC4227, Working Income Tax Benefit.

Who is it for?
The Disability Tax Credit is for people with a variety of disabilities which affect everyday life. It applies to: Children (ages birth 17) and Adults

People without a diagnosis and people with a diagnosis

People who make an income and those who dont Many different types of disabilities, including Autism Spectrum Disorders

Eligibility
You or your dependent are eligible for the disability amount only if a qualified practitioner certifies, on the Disability Tax Credit Certificate form, (1) that you have a prolonged impairment, and (2) certifies its effects, and the Canada Revenue Agency approves the form. Prolonged means more than 12 months.

10

Can people with Aspergers, higher-functioning Autism & PDD-NOS or NVLD Qualify?

YES!
Many higher-functioning ASD children and adults already get the Disability Tax Credit. They also get retroactive refunds for the ten years before it was approved. Many people with AD/HD qualify, too.

Who can claim the Disability Tax Credit?

1. The person with the disability, if the person has taxable income, (line 316 of income tax form), or 2. A person who claims the person with the disability as a dependent (line 318). 1. -The spouse with the highest income usually claims it for a dependent 2. - If the disabled person does not live with you, you have to show that you support them financially for at least some of their living expenses, or 3. The spouse or common-law partner of the person with a disability (line 326), or 4. If separated or divorced, the deduction can be shared if both people share the caregiving. (Consult your lawyer).

What if the person claiming the Disability Tax Credit pays no income tax?
For children, it is often still very worthwhile to claim the Disability Tax Credit, (more on this later). For adults, the Disability Tax Credit doesnt give any extra benefit if you already would not owe any income tax. You do benefit from claiming it for any years you have taxable income.
13

Tax Benefits for Children Only

Universal Child Care Benefit, for all children under age 6, $100.00 per month per child.

Canada Child Tax Benefit,

National Child Benefit Supplement, for lowerincome families Disability Tax Credit Supplement Child Disability Benefit, for families who qualify for both the Child Tax Benefit and the Disability Tax Credit.
14

What is the Canada Child Tax Benefit (CCTB)?

A non-taxable amount of money paid each month to help eligible families with the cost of raising children under the age of 18. A replacement for the former Family Allowance program. $97.83 - $123.83 per child per month, in Alberta,
depending on the childs age.
(Amount is different in other areas of Canada.)

For more information: www.cra.gc.ca/benefits or see Pamphlet T4114, Canada Child Benefits

How to get the CCTB

Parent(s) or guardian(s) - you should apply for the Canada Child Tax Benefit when: your child is born, or, a child starts living with you, or, you move to Canada, or, Anytime.
Both parents need to fill in an income tax return every year, even if they make no money, in order to keep qualifying. The parent who takes care of the child(ren) applies and gets the CCCTB, usually the mother. Fill out Form RC66 to apply.

For more information: See Canada Revenue Agency booklet T4114.

16

Lower-income families with children also get the National Child Benefit Supplement (NCBS)
The National Child Benefit Supplement is added to the monthly Canada Child Tax Benefit amount: For the first child, $165.66 per month, For the second child, $146.50 per month, For each additional child, $139.41 per month. (If the familys total income is over $20,883.00, the NCBS is gradually reduced.)

17

Canada Child Disability Benefit

If a family gets: (1) the Disability Tax Credit and also, (2) the Canada Child Tax Benefit, then, (3) the Child Disability Benefit is added automatically. $195.91 per month per child with a disability.
- (The monthly amount is gradually reduced for higher income families, according to a formula.)
For more information, Website: www.cra.gc.ca/benefits or phone toll-free 1-800-387-1997.

When do these tax benefits end?

The Universal Child Care Benefit ends at age 6.
All the other tax benefits for children end at age 18, including the Canada Child Tax Benefit, National Child Benefit Supplement and the Child Disability Benefit. You will usually get a letter from Canada Revenue Agency telling you your child will no longer qualify. The Disability Tax Credit continues after age 18, but the Supplement for those under 18 ends.
19

Families sometimes decide not to apply

Reasons include: Grief over labelling person as having a disability. Denial of extent of impact of disability, or so used to accommodating it they dont notice the extra efforts they make. Guilt over having a higher income than some people with disabilities Pride, not wanting to be dependent on government, even though they would claim other legitimate tax deductions. Fear that it will affect eligibility for life insurance (It shouldnt, because there is no evidence that Autism Spectrum Disorders affect the lifespan.)

We urge you to apply! No one benefits by your family not claiming this tax credit.

20

Ethical Issues for Professionals

Autism Calgary Association believes that professionals have an obligation to inform clients of the funding they are entitled to as well as to refer them to appropriate resources. If the professional believes that the client/patient is disabled by their condition, then they have an obligation to assist them by filling out the Disability Tax Credit Certificate. A fee can be charged for this service. Professionals also have an obligation to deal with psychological reasons for not wanting to apply and helping people see that everyone deserves legitimate tax breaks.
21

Checklist
1. Apply for the Child Tax Benefit. 2. Both spouses file tax return every year. 3. Copy of Disability Tax Credit Certificate (Form T2201). 4. Apply any time of the year. 5. Write how the person with the disability is affected in day to day life in point form.

6. Person claiming the Disability Tax Credit

fills out Page 1, (Part A), and signs it.
Note: Parent/Guardian with highest income should claim it. Can be reassigned in years where other parent/guardian makes more

22

Disability Tax Credit Certificate Part A, Page 1 Information about the person with the disability (Child or Adult) Name, address, Date of birth of the child or adult who has the disability Information about the person claiming the disability amount If you are claiming for a dependent, put your own name here. Must live with you or you provide necessities (food, shelter, clothing, etc). Authorization Signature, phone, date.

Part B, Page 2
Who can Fill Out Part B, Pages 3-9
Medical Doctors All Sections Other Professionals Can only fill out the section(s) they are authorized to complete

How many areas do you need to qualify?

1. At least ONE area Markedly

Restricted, or

2. At least TWO areas Significantly Restricted.

Called Cumulative effect of significant restrictions, p. 8 of Form T2201

What Professionals Fill Out

Part B of Disability Tax Credit, pages 3 9. 1. Top of each section, box for Not applicable Professional checks this for all areas that do not apply.
2. If a section does apply, answer question, Is your patient markedly restricted in..? Professional checks yes or no 3. When disability began (not the year of diagnosis) Year ____ Many professionals consider ASDs to start at birth, and add under the year something like, Autism Spectrum Disorders are considered lifelong and there is research evidence of a genetic contribution, and of changes in the brain in the first year of life. Some put down the year of the first observable symptoms 26

Definition of Markedly restricted

Markedly restricted means that all or substantially all the time, and even with therapy (other than life-sustaining therapy) and the use of devices and medication, either: the person is unable to perform at least one of the basic activities of daily living in the form; (Note: unable to perform means cant do it independently without assistance, supervision or reminders), or it takes the person an inordinate amount of time to perform at least one of the basic activities of daily living. (Note: An inordinate amount of time means that your patient takes significantly longer than an average person who does not have the impairment.)
27

Markedly restricted, continued

Affects person all or substantially all of the time. The courts have ruled that the person doesnt have to be showing the effects all of the time, but is at risk. Who does not qualify, Examples: A person whose disability is corrected with medication, or by using glasses or a hearing aid, is not considered markedly restricted in that area. Note: Whether completing this form for a child or an adult, assess the person in comparison to someone of a similar chronological age who does not have the marked restriction.
28

Definition of Significantly Restricted

Significantly restricted means that although the individual does not quite meet the criteria for markedly restricted, his or her ability to perform the basic activity of daily living (such as elimination, feeding, mental functions, etc.) or vision is still substantially restricted. Have two areas significantly restricted in order to qualify for the Disability Tax Credit.
29

Deciding what year the marked or significant restriction began

This is an extremely important part of the Disability Tax Credit Certificate. This is not the same as the year of diagnosis.
For degenerative conditions like Multiple Sclerosis, the person might be not be disabled at the time of diagnosis but becomes disabled later, so the decision is in what year did the person become markedly restricted. For developmental conditions like Autism Spectrum Disorders, the disability is often not diagnosed for several years, yet the person was markedly restricted much earlier.
30

Year Marked or Significant Restriction(s) began

It is the familys or individuals job to identify the earliest indications of the disability. Think back as early as you can. Ask what others remember. Get copies of early records, if necessary. There may be things you thought were not a big deal at the time, but now you realize were early signs. Make notes in point form or bullets to give to the person filling out the form and/or provide copies of early records. The health professionals job is to decide when the marked restriction began. - If the restriction(s) started in 1980, put down 1980. It is a bureaucratic decision what years get the tax credit, not a professional decision. The Disability Tax Credit used to be retroactive to whatever date the professional wrote down. Now it is retroactive for 10 years. The cumulative effect of significant restrictions section only 31 applies to the years 2005 and later.

Different years for different sections

Different parts of the Disability Tax Credit Certificate might have different years that the Marked Restriction began. Speaking: Infants typically start babbling and may say their first words during their first year, so if the person is nonverbal, the year of birth would be the beginning of the marked restriction. Elimination: Toilet training typically takes place at by age 3, so the doctor might put down the year the person was three as the beginning of a marked restriction in elimination. Mental functions necessary for everyday life: Many professionals put down the year of birth as the year the marked restriction in mental functions began. Some professionals consider the marked restriction to have started later. Regression: Sometimes the child developed typically and then regressed, so the year of the regression would be the beginning.
32

Part B, Page 3 Vision Optometrist, or Medical Doctor Speaking Speech Language Pathologist, or Medical Doctor Hearing Audiologist, or Medical Doctor

33

Part B, Page 4

Walking Occupational Therapist, or Physiotherapist (for 2006 on), or Medical Doctor

Elimination (bowel or bladder functions) Medical Doctor

34

Part B, Page 5 Feeding Occupational Therapist, or Medical Doctor

Dressing Occupational Therapist, or Medical Doctor

35

Part B, Page 6 Mental functions necessary for everyday life, including: Adaptive functioning Memory Problem-solving, goal-setting or judgement Psychologist, or Medical Doctor

36

Part B, Page 7 Life-sustaining therapy, applies to 2000 and later years Medical Doctor

37

Part B, Page 8 Cumulative effect of significant restrictions applies to 2005 and later years - (Only fill out if person is NOT markedly restricted in any of the previous sections) Occupational Therapist (for walking, feeding & dressing only) or Medical Doctor

38

How Do You Decide What is Markedly Restricted or Significantly Restricted?

Things to consider:
What do other people need to do to reduce risks to the child or adult with the disability? (Including dealing with safety, advocating for the person, educating others in how to deal with the person, preventing and dealing with bullying, abuse and exploitation, etc.) What do other people need to do to accommodate the person with the disability in ways that would not need to be done for a typical person the same age? In what ways does the environment need to be modified? How much of the time is the person affected by the disability or could be affected?
39

Deciding whats Markedly or Significantly Restricted, (continued)

How much supervision & assistance does the person with the disability need? This includes reminding the individual to do things that a typical peer would do without reminders, intervening to get the person back on track and all the little things other people do, as well as the big things.

How long does it take for the person to accomplish everyday tasks?
What knowledge and skills do others need in order to assist the person with the disability? What happens if the right accommodations, modifications to the environment, supervision and assistance are not provided or if the person isnt given enough time?
40

Ethical Issues in Deciding about Markedly Restricted or Significantly Restricted

This form calls for a lot of subjective judgements, particularly of whether or not the person is markedly restricted or significantly restricted. Bureaucrats judge the eligibility based on the evidence professionals and families put forward, but we dont know what previous precedents they use to make this judgement. The interpretation can change after a successful appeal. It is better to err on the side of advocating for the person with a disability than to refuse to fill out the form if unsure whether the person qualifies. The courts have censured some professionals who refused to fill out the form because of their interpretation of the criteria. Dont lie, give the evidence and let the bureaucrats decide who 41 qualifies.

Areas of Qualification for Those with ASDs

Each person with an Autism Spectrum Disorder is unique. Some people with ASD may qualify in several areas of
the Disability Tax Credit Certificate form, and some in only one.

Areas that typically could be affected by ASDs:

Speaking Elimination (bowel or bladder functions) or Toileting Feeding Dressing Mental functions necessary for everyday life

Many people with ASDs have other disorders as well, so they may qualify under other areas
42

Most Common Area of Qualification for ASDs

Everyone with an ASD or related disorder is affected in Mental functions necessary for everyday life in at least one subcategory, such as social skills.
Many, but not all, are considered markedly restricted or significantly restricted This category will be covered in depth, because it is often the area that professionals are the most uncertain how to fill out.

43

Mental Functions Necessary for Everyday Life

NOTE: The courts have ruled that an individual who is restricted in only ONE AREA of Mental Functions Necessary for Everyday Life can qualify for the Disability Tax Credit.

1. Adaptive Functioning. 2. Memory 3. Problem-solving, goal-setting, or judgement

(Remember for all examples, can be markedly restricted because it takes an inordinate amount of time)
44

Mental Functions Necessary for Everyday Life (continued) - Dont need to qualify in all areas

Adaptive Functioning
- Self-care - Health - Safety - Social skills - Common, simple transactions

Memory
The ability to remember: -Simple instructions - Basic personal information such as name and address - Material of importance and interest

45

Mental Functions Necessary for Everyday Life Contd

Problem-solving, goal-setting, and judgement, taken together.

- For example:

- The ability to solve problems, - Set goals, - Make appropriate decisions and judgements. Important a restriction in problem-solving, goal-setting or judgement that markedly restricts adaptive functioning, all or substantially all of the time, would qualify.
46

Examples given in form for Mental Functions

Make it sound like individual has to be virtually a mental vegetable to qualify not true. Remember, people who design forms are often lousy communicators and they often dont mean what we think they mean. Example in form that is most relevant to autism: Your four-year-old patient cannot play interactively with peers or understand simple requests. Following pages have examples to help families and professionals see how people with higher-functioning ASDs are often markedly restricted in this category. These examples have been developed by Autism Calgary Association in consultation with many individuals and families affected by ASDs, but they dont cover every possible example.
47

Higher-functioning ASD Examples Adaptive Functioning Self Care

(Person doesnt have to be disabled in all areas of self care) Examples for hygiene & cleanliness
Age 6: More dependent for hygiene, or part of hygiene, than peers. Ex: Needs adult to comb and wash hair, give a bath or shower, wipe bottom after bowel movements. Age 10: Needs supervision and some hands-on help for basic hygiene, whereas peers are pretty independent. Takes an inordinate amount of time (say how much). Age 16: Needs structure and reminders from others. May need visual or written schedule. Takes an inordinate amount of time (say how much). Adult: Still needs others to structure and remind some of the time, whereas peers are totally independent. Intense fears/sensitivities: May be afraid of hair cuts, 48 getting nails clipped, etc. May find them very painful.

Adaptive Functioning - Health

Eats only a few foods, doesnt get proper nutrition Afraid of toilet and holds in bowel movements to the point of having painful, hard BMs Anxiety results in stomach aches, nausea and headaches when in unfamiliar places May not notice pain and therefore not get proper medical care when injured Cant tolerate people touching mouth, so needs to be under general anaesthetic for dental check-ups, x-rays and dental or orthodontic work, incurring risks of anaesthetic Doesnt understand or follow instructions for taking medication due to unusual way of processing information Rigid in thinking and doesnt apply new health information

49

Adaptive Functioning - Safety

People with ASD are much more likely to be a target of abuse, violence and exploitation than their typical peers. Endangering self due to obsessively wearing inappropriate clothing, caused by cognitive, sensory integration in brain, and psychological factors (e.g. shorts when it is -30, winter coat when it is +30) Despite understanding purpose of smoke alarms in house and practising evacuating, unwilling to save self if there is a fire unless he or she can also save the family dog or cat Takes things literally, e.g. Im going to rip your face off, thinks person will actually take their face off their head, and reacts violently, thinking it is self-defence
50

Adaptive Functioning Social Skills

By definition, all people diagnosed with Autism Spectrum Disorders have a significant social disability. Examples: Poor eye contact due to ASDs makes others think person is lying or is not interested in interacting. Doesnt know the names of other children unless specifically taught them, doesnt pick them up from hearing other person call the person by name.

Ostracized at school when group assignments are given, peers wont work with him or her.
Stands too close to others & has little awareness of personal space. No friends. Wants to make friends but unsuccessful. Makes friends but loses them easily due to immaturity from disability.
51

Adaptive Functioning Social Skills (continued)

Cant read other peoples facial expressions, voice tone and body language so doesnt understand other peoples intent, frequent misunderstandings Monopolizes conversations, runs on about things which others see as boring Frequently bullied due to peers detection of social ineptness and differences Difficulty getting hired for a job due to lack of social skills in interview. Fired from jobs due to lack of social skills.

52

Adaptive Functioning Social Skills (continued)

Seen as rude, arrogant when he/she means to be honest, has been in trouble at school or work for this, but has no understanding of why despite feedback
Lack of insight into own feelings, lack of ability to manage own emotions result in temper tantrums by teenager or adult which are not tolerated by others
53

Adaptive Functioning Common, simple transactions

Takes an inordinately long time to get used to new things, e.g. shoes, tablecloth, new school, house, etc.

Does not learn naturally through imitation of others, has to be painstakingly taught skills others pick up by watching
Difficulty transferring skills from one situation to another, e.g. learns to give cashier the money for a purchase in one store and has to be retaught the skill in several other stores Excessive difficulty dealing with typical situations such as standing in a cafeteria line-up, moving from one classroom to another, taking a bus or C-train Inordinately upset by any changes in routine, even those that peers see as fun such as birthday parties, seeing Santa, parades, Calgary Stampede, participating in the Terry Fox run at school Cannot participate in shopping for clothes
54

Memory
Difficulty being able to distinguish what to pay attention to means that many things never enter memory Poor auditory processing means person cannot remember verbal instructions, they must be in a picture, written down or person must experience it hands-on Takes an inordinate amount of repetition for things to register in memory Over-focuses on very narrow interest areas, so doesn't register or remember lots of things that other people consider common knowledge.

Doesn't generalize from one situation to another, has to learn over again in a new place or with new people.
55

Memory (continued)
Impairment of working memory means person cant remember 2 3 items to buy at store, cant mentally calculate the change due for small, simple purchases Difficulty holding two things in memory and comparing them

56

Problem-solving, goal-setting, judgement

Frontal lobes affected by ASD Reliance on fixed routine, resistance to change, transitions from one situation to another Executive Functions affected:
multi-tasking, planning and predicting, shifting focus, prioritizing, sequencing, handling and organization of materials, deciding what is relevant, discarding unnecessary items, difficulty following instructions.

Central Coherence affected:

seeing the big picture and not getting stuck in all the details, rely on rote memory, fact oriented, narrowly obsessive with specific interests dont see other things as important, strict reliance on rules difficulty with exceptions or the role of circumstances in interpreting rules.

Theory of Mind affected:

Trouble understanding other peoples perspective, difficulty explaining own behavior.

Overload, shutdowns and meltdowns.

57

Problem-solving
Unable to ask for help due to anxiety Over-sensitive to sensory stimulation, gets overwhelmed easily and cant think or perform well then

Under-sensitivity to sensory stimulation, doesnt notice things that others do so doesnt realize there is a problem like a broken arm or burn
Difficulty generalizing from problems previously solved in another situation Needs a lot more help than peers to talk over an interpersonal conflict with another person Teenager forgets his house key and stands outside in very cold weather waiting for parents to get home and let him in, unable to think of alternatives Adult carrying long pieces of wood could not figure out how to manoeuvre through a door
58

Goal-setting
Goal-setting takes several steps: 1. Imagining the desired end result, 2. Planning the steps to get there, 3. Sequencing the steps, 4. Setting a time line for the steps, 5. Taking action, 6. Evaluating along the way whether on track to meet the goal, 7. Correcting when off-track,

8. Evaluating whether you have met the goal,

9. Reconsidering the goal if it turns out to be unrealistic.
59

Examples of Goal-setting (continued)

I want to: Make a friend Save for a purchase Persuade my parents to go to my favourite activity Organize and do homework Find a job - People with Autism Spectrum Disorders and related disabilities can often think of these goals but dont know how to break them down into small steps and carry through to achieve their goals. - They typically need a lot of help with planning, organization and keeping on track. - They need tasks broken into much smaller steps than peers, and need to be taught and supported through the steps. 60

Judgement
Social Judgement:
By definition, people with ASDs & related disabilities have a social disability. This profoundly affects the child or adults ability to judge what other peoples behaviour means, how to behave in social situations, who to trust, and when there is danger from others. Examples: Difficulties reading body language and voice tone results in difficulties understanding others and judging their truthfulness. Often nave & trusting, can be exploited or set up. Difficulty judging how they come across, so can be seen as uninterested, or annoying, sometimes even threatening, when they mean to be friendly. Difficulty judging what is appropriate sexual behaviour, understanding privacy. 61

Judgement, continued
Practical Judgement:
Sensory issues can lead to poor judgement of surroundings and safety.
Difficulty seeing similarities between situations. Problems with generalizing from one situation or person to another Examples: Insensitive to temperature so chooses inappropriate clothing for weather. Doesnt recognize bus stop because some details have changed. May not tell a substitute teacher when he or she is sick, but would tell regular teacher.

62

Part B, Page 9 Professional fills out. If more than one professional, copy page 9 and each professional fills it out only for the area(s) they are authorized to certify. Effects of impairment: Examples of effects. Diagnosis or diagnoses, if there is one. Duration: Must be for at least 12 consecutive months, or expected to last that long, to qualify. Certification: Profession, signature & name, contact information
63

Effects of impairment
Describe the scope of the disability, e.g. This persons disability impacts functioning across all pertinent environments (e.g., home, school, community) and across caregivers.

Mention specific activities that are impacted (e.g., ability to function within a group, ability to participate in community recreation, ability to take part in family celebrations).
Describe the degree to which the child or adult needs support and supervision. Emphasis is not just on the assessment data, but on how this affects daily life.

Describe the ways in which the person is at risk.

Diagnosis, if there is one. (Diagnosis is not required.)
64

Duration (on page 9)

Has the impairment lasted or is it expected to last, for a continuous period of at least 12 months? For deceased patients, was the impairment expected to last for a continuous period of at least 12 months? Check yes or no If yes, has the impairment improved, or is it likely to improve, such that the patient would no longer be blind, markedly restricted, equivalent to markedly restricted due to the cumulative effect of significant restrictions, or in need of lifesustaining therapy? Check yes or no or unsure Can check no and say, Research indicates that autism (or other disability) is a chronic condition. As such, it is not anticipated that (child or adults name) condition will significantly improve in the foreseeable future.
65

Retroactive Payment for a Maximum of 10 Years

The Disability Tax Credit can be applied to previous tax years, depending on which year the professional(s) put down that the disability began. There is no restriction on how far back professionals can say that the disability started, it can be the year of birth, there is just a restriction on how far back the government will apply the Disability Tax Credit to previous tax years. Families & Individuals Applying: Write a short letter to Canada Revenue Agency saying which tax years you want re-assessed and include it with the Disability Tax Credit when you mail it in.
66

Mailing the form in

The person applying for the Disability Tax Credit mails in the Certificate, not the professional(s) who filled it out. This is so that they can include attachments if they wish, and so that they can indicate which tax returns should be re-assessed. Make a copy of the form for your own records and keep it.

When? The Disability Tax Credit can be submitted at any time of the year. If it is close to tax time, send it in before you send your tax return.
Where? Albertans mail the Disability Tax Credit Certificate to: Winnipeg Tax Centre 66 Stapon Road Winnipeg, MB R3C 3M2
67

Attachments
Attachments are not required, but can be beneficial as supporting evidence. If they want to, the family can choose to attach photocopies of: Assessments, reports from professionals Individual Program Plan, report card(s) from school Individual Program Plan for other services Other documents from professionals or other support people such as respite care workers, Scout leaders, swimming instructors, etc. DO NOT SEND ORIGINALS. YOU WILL NOT GET ANYTHING BACK.

68

Attachments (continued)
Family can choose to write their own letter Describing effects in day-to-day life, the ways in which the person is at risk and vulnerable, and the efforts they have to make to prevent problems, structure, guide, organize and supervise the person with the disability. Adult with disability can write their own letter We advise that the letter be read over by someone else to make sure it is clear and wont be misunderstood. Can attach letters from family, friends, and others describing the person in everyday life.

69

What Happens Next?

1. Wait. It usually takes 3 months or more for a reply. 2. Canada Revenue Agency may send another form to the professional(s) for more information if they are not sure whether or not the person qualifies for the Disability Tax Credit. 3. Canada Revenue Agency will write a letter saying whether or not the Disability Tax Credit is approved, what years qualify and when it will need to be renewed. 4. Appeal. You have the right to appeal if it is refused and you do not agree with that decision.
70

Claiming Disability Tax Credit

1. Every year, claim the Disability Tax Credit on your tax return. 2. If the person with the disability is your dependent, need to claim them as a dependent first. 3. Claim the Disability Tax Credit on both the Federal part of the tax return and the Provincial part. 4. If the person with the disability is under age 18, claim the supplement as well. 5. If there are two spouses, each of them should file a tax return every year, even if they have no taxable income. 6. The Disability Tax Credit can be transferred to the other spouse if he or she has a larger income that year. Write a letter to Canada Revenue Agency. 71

Thank You!
Through the Disability Tax Credit and other benefits, the Government of Canada and the Government of Alberta recognizes the extra challenge that having a disability presents to individuals and families.

With the right resources, including financial resources, people with disabilities can thrive and be a welcome part of the community. Thank you to families for advocating and thank you to professionals for doing your part to help individuals and families living with ASD to thrive!
72