It is very difficult for ME/CFS and FMS patients to obtain the disability tax credit from Revenue Canada because the criteria question pertain to specific disabilities and appear to discriminate against those who are too ill to work.

 The National ME/FM Action Network works on behalf of all patients.

 Disability Tax Credit Revisions

• Minister of National Revenue asked the National ME/FM Action Network to make suggestions for revising the Disability Tax Credit. We lobbied to have applications reviewed and approved or denied at the time of submission. This revision was implemented. Previous to the implementation of our suggestion, it took one to two years for applications to be reviewed, and if denied, patients had to pay back taxes.
  
• 1996 Disability Tax Credit Form T2201 Revision: We requested that a note to doctors be added, indicating that if a patient takes an inordinate length of time to do a specific activity of daily living, then the answer to whether the patient can perform this activity is “No”.
  This suggestion was implemented.

2001 Disability Tax Certificate - further revisions

The t2001 Disability Tax Certificate includes clarification of the questions.  Specifically, it states:
 

Cumulative effect of significant restriction under any of the previous sections, but experiences at least two significant restrictions in more than one basic activity of daily living ...

Markedly restricted means that all or substantial all the time, and even with therapy (other than life-sustaining therapy) and the use of devices and medication, either:

• your patient is unable to perform at least one of the basic activities of daily living; or
  
• it takes your patient an inordinate amount of time to perform at least one of the basic activities of daily living.

Significantly restricted means that although you patient does not quite meet the criteria for markedly restricted, his or her ability to perform any one of the basic activities of daily living is still substantially restricted."

For your convenience you may view the

• Disability Tax Certificate
  
• Disability-Tax-Credit-Certificate-t2201-05e-Highlighted.pdf
  Do NOT send in the highlighted certificate application.  It is highlighted for the sole purpose of  assisting you in quickly locating the clause.

Other Disability Tax Credit Information

• Reassessments of Disability Tax Credit Applications
  
• Letter to Revenue Canada 
  regarding the Disability Tax Credit.

 There is still much work to be done.
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