Reminder to listen carefully

As you prepare tax returns remember to listen for clues that someone has a disability or an infirmity. Keep in mind that they aren't the same thing.

For disability: Review the RC4064 guide and complete an application on Form T2201 reviewing definitions with the help of videos created to assist doctors with certification found on this page by clicking on the definitions under Step 1
http://www.cra-arc.gc.ca/tx/ndvdls/sgmnts/dsblts/qlfd-prcts/rspnsblts-eng.html

Remember that it's not just impairment in ability, it's also about it taking an inordinate amount of time to complete an activity, that defines impairment in ABILITY

Consider cumulative effect of a significant impairment in two or more categories may qualify one for the disability tax credit.
http://www.cra-arc.gc.ca/tx/ndvdls/sgmnts/dsblts/menu-eng.html

For infirmity: Review my earlier post and a reminder, complete a new TD1 federal/provincial to have less tax taken at source now for 2012 if you expect a tax refund... why let them have the use of your money when you could put it to better use paying down your credit cards or other debts?
http://taxdetective.blogspot.ca/2012/02/what-does-infirm-mean.html