May 25, 2023
Larry failed the Likert test. But then he is only 13 years old. Who could blame him?
The problem is very basic but Larry simply couldn’t find the match in the two very different severity scales in the 2022 revised Form T2201 Disability Tax Credit (DTC) Certificate. It had worked perfectly back in 2021 when the CRA decided to use the same assessment tools for both physical and mental impairments.
As if life couldn’t get more complicated for the medical professionals who complete Form T2201 Disability Tax Credit Certificate for their patients.
The popular rating scale used in surveys is named after its inventor, American psychologist Rensis Likert. The most important fact about Likert scales is the assumption that distances between each choice are equal. For example, if an individual is having issues with mobility or dressing themselves, then the medical practitioner can refer to the five-point rating scale that offers the following choices: Mild -- Mild to Moderate -- Moderate -- Moderate to Severe -- Severe.
But Larry couldn’t find the match for the eligibility criteria in the category for mental functions for everyday life.
Truth be told, I can’t find a match either.
In the three-page section on mental functions in Form T2201, there are only three choices for each of 28 examples:
Why has the CRA made a determination that is not supported by the legislation or case law, that only individuals with “very limited capacity” in their judgment, memory, problem-solving and other examples in Form T2201 qualify for the DTC?
Why indeed?
The legislation is clear. Physical and mental impairments are given equal weight in the language of the Income Tax Act. Therefore, a match is essential to ensure that the assessment tools are the same for both categories of impairments. Otherwise, the CRA is discriminating against an entire class of some of the most vulnerable members of our society, those living with chronic and persistent mental illness, early dementia, intellectual challenges and autism spectrum disorder.
Already, there are reports that some doctors are unwilling to complete the new form because of the harsher test, even for patients previously eligible for the DTC.
It’s time to contact your MP in Ottawa and raise your concerns.
TAGS - DTC, CRA
