As a spouse, dependent, family member, caregiver or legal executor, you are allowed to make a claim in the name of a deceased person.
The executor is the person listed on the last will and testament of the deceased person and carries out the instructions in the will.
To become the legal representative, you’ll need to:
1. Send a letter to the Canada Revenue Agency (CRA) to advise them of your family member’s date of death
2. Include the Death certificate
3. Include the last will and testament
4. If the deceased does not have a will, include a self-written letter indicating you’re next of kin.
Once the CRA recognizes you as the legal representative, you can start the Disability Tax Credit application process.
You will need to complete the T2201 form and have a qualified medical practitioner certifying the deceased person’s disability. The Disability Tax Credit eligibility requirements are the same for a deceased person.
If the Canada Revenue Agency approves your application, you (the legal representative/executor) may claim the Disability Tax Credit on the deceased person’s final and/or past tax returns (up to ten years).
Keep in mind that as the executor of the will, you are not applying for the Disability Tax Credit, yourself – you are only applying for and claiming the DTC amount for the deceased person.