BC
Services - Disability Tax Credit
The Appeal
Process if You are Denied or Disqualified
You
can appeal the decision made by CCRA. Here are the steps:
- The first step is to file a Notice of
Objection with the Appeals Section of your regional tax office
of CCRA within 90 days of the date of the Notice of Assessment
from CCRA disallowing the tax credit.
- You can obtain a copy of a Notice of Objection
from the regional tax office or send a letter instead.
You will find the address of the regional tax office on the
letter that accompanies the Notice of Assessment. You will
need to provide reasons for your objection in detail, personal
contact information, your Social Insurance Number and the
taxation year(s) under appeal.
- In providing details for the objections,
you should stress the disabling impact that MS has on the
basic activities of daily living. Supporting medical documents
should be provided.
Your Notice of Objections will be reviewed by the
Chief of Appeals. You will be notified that your Notice of Objection
has been received by CCRA. A Supplementary Questionnaire may be
sent to your doctor during this appeal process for additional
information. A copy of the questionnaire will also be sent to
you. Call your doctor's office immediately and discuss the questionnaire
with him or her. Also ask for a copy of the completed questionnaire.
You
will receive either a Notice of Reassessment which means you
will receive the Disability Tax Credit, or a Notice of Confirmation
confirming the original Notice of Assessment stating you do
not qualify for the DTC.
If you
receive a Notice of Confirmation, you can file a Notice of Appeal
with the Tax Court of Canada within 90 days of the date of the Notice
of Confirmation. The process for the Notice of Appeal is similar
to that of the Notice of Objection. The form is available from your
regional tax office, but a letter is also acceptable.
-
There
is a Formal and an Informal Procedure. Most people request
the Informal Procedure. You can also request that the $100 Tax
Court filing fee be waived if it will cause you financial hardship.
You will have to explain the reasons you are asking for the filing
fee to be waived. For example, you may be on a fixed income or
have limited financial resources.
-
You
must submit the original and two copies of the Notice of Appeal
to the Tax Court of Canada in your area. Be sure to keep copies
of all documents. You will receive a Notice of Hearing with the
date and location of your hearing. The lawyer acting on behalf
of CCRA will also contact you.
-
You
are required to provide copies of all documents to the CCRA
lawyer prior to the hearing. Make sure you have an extra set
of copies of all documents available for the judge at the time
of the hearing.
-
Don't
be intimidated by the court process. Judges are generally
sympathetic toward persons with disabilities and if you can provide
the evidence that you meet the eligibility criteria of the Income
Tax Act, the Tax Court judge will rule on your behalf.
The
evidence you present at the Tax Court should focus on the
severity of your disability. For example, if your doctor
checked "yes" to the question on the T2201 form that you
can walk 50 meters on level ground, you should provide additional
medical evidence about how difficult this is and how fatigue
impacts your ability to walk or to carry out the other basic
activities of daily living such as feeding and dressing yourself.
