On June 27, 2022, CRA announced updates (see email to stakeholders) to the eligibility criteria for the disability tax credit that would broaden access. These changes were included in Bill C-19, which received Royal Assent on June 23, 2022. CRA noted that the major changes include the following:
people with Type 1 diabetes are now deemed to receive life-sustaining therapy;
more activities are recognized in determining time spent on life-sustaining therapy;
the required frequency of life-sustaining therapy is decreased to two times per week from three times per week; and
more criteria is added under the category of mental functions.
An updated Form T2201, Disability Tax Credit Certificate, was released on June 24, 2022, to reflect these changes. CRA has noted that their digital application tool for medical practitioners will be updated to reflect these changes by the end of summer 2022.