Below are sample letters that have been successfully used when dealing with the Canadian Revenue Agency at various levels of appeals for the Disability Tax Credit for those with Type 1 diabetes. Please note that these are samples to assist you in your own tax case ONLY. We are not lawyers or accountants.
Sample Notice of Objection Letter
Name______________________________
Address_____________________________
Phone number_______________________
SIN number__________________________
Date_________________
Chief of Appeals
Tax Services Offices
Canada Revenue Agency
________________
________________
Dear Sir or Madam:
I, ______________, am filing a Notice of Objection in accordance to the
guidelines provided by the Canada Revenue Agency (CRA) regarding the
denial of my application for the Disability Tax Credit (DTC) for the
__________ tax year(s).
I strongly disagree with the findings of CRA denying my claim for the
DTC. I believe that my son/daughter ________ clearly meets the
eligibility criteria as it is set out in the Income Tax Act and has been
interpreted by the Courts .
___________’s impairment (Type 1 Insulin Dependent Diabetes Mellitus
also known as juvenile diabetes) is such that his/her ability to perform
any of the basic activities of daily living are markedly restricted, or
would be markedly restricted but for insulin therapy that is required to
be administered at least three times each week for a total duration
averaging not less than 14 hours a week.
The Tax Court of Canada (Tammi v. Canada 2003 and Sullivan v. Canada
2004) has ruled that Life-Sustaining Therapy for children with Type 1
diabetes includes the ancillary activities such as glucose monitoring,
the determination of the insulin dosage and the number of carbohydrates
required in each meal as well as choosing the appropriate foods and
weighing them in addition to the actual injection of the insulin.
I am attaching “A day in the life of ____________” providing detailed
documentation of the number of hours of insulin therapy in any given
day. Any deviation from _________’s daily regimen threatens his
well-being and can cause death.
Furthermore, Dr._____________ has certified in the T2201 form that
_________ meets the conditions for life-sustaining therapy since he/she
requires more than 14 hours of therapy each week to sustain a vital
function.
I am attaching a copy of a letter from Dr._________ providing additional
medical information to substantiate the DTC claim.
I look forward to hearing from you.
Sincerely,
___________________________
Enc. Copy of T2201 form
Copy of the letter from CRA rejecting the DTC claim
Copy of letter from Dr. ___________
“A Day in the Life of _____________”
A Day in the Life of ___________
Note: All data from the glucose levels and injections must be recorded.______ must be observed during snack and meal times to ensure that everything is consumed.
Give detailed, time of day account of 24 hours in your life.
Sample Notice of Appeal Letter
Name________________
Address______________
Phone number________
SIN number___________
Date___________
Tax Court of Canada
200 Kent Street
Ottawa, ON
K1A 0M1
Dear Sir or Madam:
I, ______________, am appealing to the Tax Court of Canada using the
Informal Procedure, regarding the denial of our application for the
Disability Tax Credit (DTC) for the __________ tax year(s). I believe
that my son/daughter _______ clearly meets the eligibility criteria as
it is set out in the Income Tax Act and interpreted by the Tax Court of
Canada .
Dr. ___________ has certified in the DTC Certificate, form T220, that
_________’s impairment (Type 1 Insulin Dependent Diabetes Mellitus also
known as juvenile diabetes) is such that his/her ability to perform any
of the basic activities of daily living is markedly restricted, or would
be markedly restricted but for insulin therapy that is required to be
administered at least three times each week for a total duration
averaging not less than 14 hours a week.
I strongly disagree with the findings of the __________ Tax Centre of
the Canada Revenue Agency (CRA) denying the claim for the DTC. There is
no medical or legislative basis for CRA’s narrow interpretation of
“therapy” to limit it only to the actual time required for insulin
injections.
The Tax Court of Canada (Tammi v. Canada 2003 and Sullivan v. Canada
2004) has ruled that Life Sustaining Therapy for children with Type 1
diabetes includes the ancillary activities such as glucose monitoring,
the determination of the insulin dosage and the number of carbohydrates
required in each meal as well as choosing the appropriate foods and
weighing them in addition to the actual injection of the insulin. Any
deviation from this strict regimen will compromise and markedly restrict
__________’s ability to perform all of the basic activities of daily
living and can cause death.
Furthermore, CRA has settled similar cases out of Court by providing
Consent to Judgments for Marche v. The Queen 2004 and Borne-Williams V.
the Queen 2004.
I am attaching “A day in the life of ____________ “ providing detailed
documentation of the number of hours of insulin therapy on any given
day.
I am attaching a copy of the T2201 form where Dr. _____________ has
certified that _________ meets the conditions for Life Sustaining
Therapy requiring more than 14 hours of therapy each week to sustain a
vital function.
I am attaching a copy of a letter from Dr._________ providing additional
medical information to substantiate the DTC claim.
I look forward to hearing from you.
Sincerely,
___________________________
Enc. Cheque for the fee to the Receiver General for Canada
Copy of letter from Dr. ___________
“A Day in the Life of _____________”
Copy of T2201 form
Copy of Notice of Confirmation by the Minister dated ___________
Sample Medical Report
Dr. ____________________
Address________________
_______________________
Tel: ________________
Fax: _______________
Medical Report for _______________
Type 1 diabetes mellitus or insulin-dependent diabetes “IDDM” (sometimes
called juvenile diabetes) is one of the most serious chronic diseases affecting young children and adolescents for which there is no cure. Prior to the discovery of insulin in 1922, the onset of the disease meant almost certain death for these children. Type 1 diabetes cannot be completely controlled; it can only be managed. The mortality rates for many children with Type 1 diabetes has improved significantly over the past decade reflecting better glycemic control as a result of frequent monitoring of blood glucose levels and the adherence to a strict regime of carbohydrate and protein intake in addition to multiple daily insulin injections.
1. ____________ was diagnosed with Type 1 diabetes mellitus in __________ .
2. ____________ requires life-sustaining therapy in the form of insulin
therapy to sustain a vital function.
3. Insulin therapy is the only therapy that reduces the effects and the
mortality rate associated with the disease.
4. Insulin therapy for ____________ consists of the following activities:
– lancing the finger to obtain a blood sample
– using the glucometer to test the glucose level in the blood
– determining the dosage of the insulin based on the blood glucose
levels and trends that have been charted in a daily log
– preparing a syringe with long-lasting insulin
– injecting the insulin sub-cutaneously
– ensuring that all of the prepared food is eaten
– preparing a syringe with fast-acting insulin using a predetermined
insulin to carbohydrate ratio
– injecting the fast-acting insulin sub-cutaneously.
5. If ____________ does not receive insulin therapy, he/she will quickly
become markedly restricted in all of the basic activities of daily
living, namely:
(i) perceiving, thinking and remembering,
(ii) feeding and dressing oneself,
(iii) speaking,
(iv) hearing,
(v) eliminating (bowel or bladder functions),
(vi) seeing, and
(vii) walking.
6. Without multiple insulin injections along with the strict monitoring of ________’s blood sugars and carbohydrate intake and the ongoing assessment of trends and adjustments in his insulin dosages, ____________ will suffer from hypoglycemia (low blood sugar levels) or hyperglycemia (high blood sugar levels).
7. If ____________ is hypoglycemic with too much insulin in his system, the body does not have the energy to function properly, which particularly affects the brain.
8. Without intervention and/or treatment for hypoglycemia, _________ can
experience epileptic seizures or lapse into a coma.
9. If a hypoglycemic coma is left untreated, it will cause brain death.
10. If ____________ is hyperglycemic with too little, or no insulin, in
his system, the body tries to maintain its function by the use of an alternative fuel source – fat. The breakdown products of fat metabolism are toxic to the body and cause diabetic ketoacidosis.
11. Diabetic ketoacidosis is harmful to all organs, but particularly to the brain. It constitutes a medical emergency.
12. In order to totally prevent or significantly reduce the frequency of hypoglycemic and hyperglycemic episodes, ____________ is in absolute
need of insulin therapy to help provide a steady control of blood sugar
levels.
13. His blood glucose levels measured _______times a day and ____ daily insulin injections.
14. In my professional opinion, insulin therapy constitutes life-sustaining therapy as referenced in Part B of the Disability Tax Credit (DTC) Certificate, Form 2201.
Dr. ______________________
Date___________________