November 2007
Page 6


Taxes

Disability Tax Credit

A Discussion Paper By:
Dr. Patrick Thompson, MD

What is it?

This is a non-refundable tax credit used to reduce income tax payable on your return - that is, it is credit which can be used to defray tax paid. YOU DO NOT RECEIVE A PAYMENT, and, to be eligible, one must be paying tax.

All or part of this amount may be transferred to your spouse or common law partner, or another supporting person.

2. How does one get this?

You must apply to CRA using Form T2201.

This is a fairly complicated form, which consists of about 12 pages and comprises several parts:
The first part is the Introduction, which gives general information, and a questionnaire for the individual to answer to see if he or she is eligible. This part is for your own information, and is designed to tell you whether you should apply at all. This part is NOT sent in with the form to CRA.

The next part is for the disabled person to complete - essentially your name address, and SI Number.

The 3rd part (Part B on the form) must be taken to "a qualified practitioner" - in most cases, a Doctor. The Doctor must attest in detail what is the nature of your disability.

At this point I should define "impairment" and "disability" - and these concepts are not well explained in this Form.

IMPAIRMENT is actual anatomical and/ or physiological loss or damage to the body - such as an amputation, or severe arthritis, or loss of sight. All Ostomates have a degree of impairment, in that we have lost an actual part of the body - e.g., rectum, or large bowel, and in most cases, this is permanent.

DISABILITY refers to the degree to which an impairment alters one’s daily life - in other words what effect this has on one’s ability to function. This is what your doctor will be asked to assess.

The Practitioner must assess (a) the duration, and (b) the effects of the impairment.

For Ostomates, in general, the impairment is permanent. As far as disability is concerned - for ostomates - the practitioner has to certify that you are "Markedly restricted in a basic activity of daily living". The form describes several types of disability; for ostomates, the relevant section refers to "elimination (bowel or bladder functions". Essentially, the doctor must certify that either the patient "needs the assistance of another person to empty and tend to his appliance on a daily basis" or that care of the ostomy requires "an inordinate amount of time".

In some cases patients may have difficulty because of an irritable bowel syndrome; there may be great difficulty in performing normal daily activities because the patient is confined to home, or at least close to washroom facilities - this could be a factor to mention in your application. Another factor which may need to be considered would be if, for example, as an ostomate, one had rheumatoid arthritis in one’s hands, which would make what is a relatively simple task for most ostomates - cleaning and changing one’s appliance - a major chore, frequently requiring assistance.

I completed many of these forms for patients when I was in practice. The object is to allow the Tax authority to decide whether you qualify in terms of these parameters. Many Members of this Chapter are proud of the fact that they are able to live what is virtually a normal life - that is, they can travel, take part in many activities such as swimming, and, in many cases are able to work in a normal job.

Clearly these persons are NOT disabled, despite their impairment, and would not be considered eligible for this. In fact - after discussions with many Members, I think most of us do not meet the necessary criteria - I personally do not feel, for example, that I am disabled, within the terms of reference. However, I also know that there are a number of members who probably do meet the criteria. I know, for example, that there are several members who must clean and empty their appliance 8 or 9 times a day, and change the appliance every day or so. As well, I think it is likely that some have a second factor, which affects one’s status - such as the arthritis I mentioned earlier.

3. How to apply

1. Get the form - either from a Revenue Canada Office, or go to http://www.craarc. gc.ca/E/pbg/tf/t2201/ and download the "fillable" PDF version (PDF fillable t2201-fill-06e.pdf) 2. Read through and complete the self assessment questions. This should give you a reasonable idea as to whether you are eligible. You might want to "Google" and read Guide RC4064. This is a long set of information about disability - I think you will find that little of this is of much relevance or interest to the majority of ostomates. It is important to think what to tell the Doctor when you take the form for completion. MOST IMPORTANT - if you think that, although you don’t meet the EXACT requirements, there are compelling reasons why you should be accepted, get a sheet of paper, and write down what you think are the reasons for acceptance. You might specify how often you need to clean and change your bag, and how long this takes from your normal day. A good idea is to work out if all other things (age, job availability etc.) are equal, could you do a day’s work? If you could, you probably are not eligible, but if you believe you could not - write down why not. In Part B, the doctor will be asked to describe "the effects of your impairment". This will be easier for him to do if you write this out first; and you can (and should) include this as a letter to add and send in with your completed form.

4. Comments

Anyone can apply for this - it’s free, though the Doctor may charge you to fill out the form. However, if you are like most members of this Chapter - that is you don’t need assistance, looking after your equipment only takes a short time each day , you can travel and generally do everything you wish- you are probably wasting your time. On the other hand, if you feel that you might qualify for this, don’t be put off by the complexity of the form. Another correspondent remarked that you should not be deterred by (I quote) "an uncooperative doctor"; this is true, BUT if you prepare the ground yourself first, most doctors will listen, and you should not ask any doctor to state a falsehood - this could involve you and the doctor in a good deal of trouble - doctors can lose their licence by making false claims.

As usual, there is no problem for those with genuine, severe disability - and, at the other end of the scale most ostomates probably do not qualify, but the "inbetweens" can be difficult. Think of it like this. If you require another person to empty or change your pouch, or you take significantly longer in the bathroom than a non-ostomate, you will probably be accepted. If not, spell out your reasons carefully, and go for it - but be prepared for disappointment.

A retired M.D. and an ostomate, Dr. Patrick Thompson, is the President of the Halifax and District Ostomy Association.

SOURCE; Metro Halifax News, October 2007. Reprinted with permission, via Inside Out On-line Nov 07.

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