# sample doctor's note for claiming line 306



## jazzman (Dec 15, 2014)

My sister, who is older than me, has autism. She lives with me in my home and is completely dependent on my financially. I will be claiming line CRA 306, but I believe I need to produce a doctor's note. Does anyone have a sample or can guide me regarding the content of this letter from the doctor?

1) When the impairment began
2) How long the impairment is expected to last
3) And the fact the person is dependent on me due to mental impairment.

If anyone has a sample doctor's note that would be great.

Thank you


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## Spudd (Oct 11, 2011)

The doctors are likely used to performing this service and will have a template they'll just fill out. 

The content, as you have noted above, needs to be the following:
The CRA may ask for a signed statement from a medical practitioner showing the nature of the impairment, when the impairment began, what the duration of the impairment is expected to be, and that because of an impairment in physical or mental functions, the person is, and will continue be, dependent on others.


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## heyjude (May 16, 2009)

Here are the guidelines for healthcare professionals who write such notes. 

https://www.canada.ca/en/services/b...-disability-benefit/health-professionals.html

Tax tips.ca also has some advice:

http://www.taxtips.ca/filing/infirm-dependant.htm


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## OhGreatGuru (May 24, 2009)

The first link above is for a CPP disability pension - not income tax.

As this is likely to be a long-term situation, it may be more helpful to file a T2201 - Application for a Disability Certificate. It's not absolutely required for a claim under 306, and if you are claiming her under 306 you can't also claim her under 315 - Caregiver Amount. But there may be other tax benefits that will come up from time to time for which the certificate will be proof of qualification. It is required for an RDSP for example; or may come into play if you are claiming medical or attendant care costs for a disabled person. You only need to file for the Certificate once with such a permanent disability.

In re-examining your post, I see that she is older than you. Perhaps someone (parents?) have already filed for a certificate for her?


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## heyjude (May 16, 2009)

OhGreatGuru said:


> The first link above is for a CPP disability pension - not income tax.


Pardon me, I stand corrected. 

On the CRA site I found this application form, most of which the physician has to complete. 

http://www.cra-arc.gc.ca/E/pbg/tf/t2201/t2201-fill-15e.pdf


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## OhGreatGuru (May 24, 2009)

That's the application form for a Disability Certificate - T2201. Which is what I was referring to. It should certainly be filed for long-term use. But check with whomever were her previous care-givers (or tax-filers) to see if CRA does not already have one for her. 

If you are new to this, you should download and study RC4064 - Medical and Disability-Related Information as well.


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## jazzman (Dec 15, 2014)

My parents and my sister just immigrated to Canada in 2016. They live with me in my home. This is the vert first time I will be filing taxes for my sister (i represent her). 

I do plan to have a doctor fill out T2201 Disability certificate. I agree that having T2201 Disability certificate is sufficient for line 306. 

My only concern is that since she is new to Canada and we do not have records/history of her mental illness from home country, the doctors might refuse to fill out T2201

We will give it our best shot.

Thanks


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## heyjude (May 16, 2009)

jazzman said:


> My parents and my sister just immigrated to Canada in 2016. They live with me in my home. This is the vert first time I will be filing taxes for my sister (i represent her).
> 
> I do plan to have a doctor fill out T2201 Disability certificate. I agree that having T2201 Disability certificate is sufficient for line 306.
> 
> ...


It's not just a form filling exercise. The doctor will need to make a clinical assessment of your sister's condition. Such examinations are generally not covered by provincial health insurance and you can expect to pay for the doctor's time.


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## OhGreatGuru (May 24, 2009)

jazzman said:


> ...
> 
> My only concern is that since she is new to Canada and we do not have records/history of her mental illness from home country, the doctors might refuse to fill out T2201 ...


heyjude is right, it needs a clinical assessment. If your sister has no available medical record of her condition, it may take some time before a doctor will sign it. But autism is not something that manifests itself late in life - it starts being evident in childhood. If the doctor is satisfied of a diagnosis of autism, he/she should have no problem backdating it to her date of entry to Canada. From a tax point of view I don't think there's any point in going back further. If there is a delay in getting an assessment, you could always amend your taxes later.

PS. I thought medical screening was a required part of immigration/refugee applications. Would her immigration file have anything on her condition?


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## carverman (Nov 8, 2010)

Spudd said:


> The doctors are likely used to performing this service and will have a template they'll just fill out.
> 
> The content, as you have noted above, needs to be the following:
> The CRA may ask for a signed statement from a medical practitioner showing the nature of the impairment, when the impairment began, what the duration of the impairment is expected to be, and that because of an impairment in physical or mental functions, the person is, and will continue be, dependent on others.


From CRA files:


> To claim this tax credit, complete federal schedule 5 of your tax return. A signed statement from a medical doctor is required to claim this credit, indicating when the impairment began, what the duration of the impairment is expected to be, and that because of a mental or physical impairment, the person is dependent on you. *This need not be submitted with the tax return, but must be retained in case Canada Revenue Agency (CRA) wishes to see it*.


Be aware, that CRA will more than likely ask for the original signed letter from the doctor at some point in the first return.

My doctor charged me a few $$ to come up with a letter, but it is worth it as it is undisputable proof with CRA.
I don't think there is a standard form that they just fill out, like the multi-page DTC application.

More than likely the doctor will ask some questions as to when the autism started..(at birth or later on in life).
Some observable events in the person's life (such as school o other tasks) may help in establishing WHEN....ie:what year

As far as duration, generally with autism, it can be considered permanent, but that would depend on the doctor's opinion.


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## carverman (Nov 8, 2010)

jazzman said:


> My parents and my sister just immigrated to Canada in 2016. They live with me in my home. This is the vert first time I will be filing taxes for my sister (i represent her).
> 
> I do plan to have a doctor fill out T2201 Disability certificate. I agree that having T2201 Disability certificate is sufficient for line 306.
> 
> ...


Filling out B parts of the 9 page T2201 form requires a doctor to indicate and sign the form along with his practitioners stamp.
This would be the section that may apply to your sister, I would think.
Be aware it can take several weeks or even several months before you get an answer letter from CRA
whether the application is approved or not. Until you get approval from CRA, you really can't claim
the DTC amount. If you do, you could be subject to a re-assessment later.


> *Mental functions necessary for everyday life – Medical doctor or psychologist*
> Your patient is considered markedly restricted in performing the mental functions necessary for everyday life
> (described below) if, even with appropriate therapy, medication, and devices (for example, memory aids and adaptive
> aids):
> ...


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