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Canadian Association
of Occupational Therapists
July 10, 2003
Technical Advisory Committee on Tax Measures for Persons with Disabilities
140 O’Connor Street
Ottawa, ON
K1A 0G5
Att: Charles Smyth
Dear Mr. Smyth,
Re: Disability Tax Credit Form T2201
On behalf of the Canadian
Association of Occupational Therapists (CAOT), I am writing to you
regarding the revisions to the Form T2201. CAOT is pleased to be
consulted on the revisions and would also like to submit recommendations
to the Technical Advisory Committee on Tax Measures
CAOT is a national non-profit
professional association that represents over 7000 members throughout
Canada. Occupational therapists are graduates of accredited university
programs in Canada and graduate with a bachelors or masters degree.
The profession is self- regulated in all 10 provinces.
Occupational therapists
have expertise in the area of ‘occupational performance”.
“Occupation” refers to activities of living such as
personal care, home management , earning a living, participating
in education, leisure and volunteering. Occupational therapists
work with people of all ages with varying levels of ability. These
individuals experience problems with activities of living resulting
from injury, disease, life transitions, and environmental barriers.
Currently under the Income
Tax Act, occupational therapists are only qualified to certify walking,
feeding and dressing impairments for the Disability Tax Credit Form
2201.
CAOT would like to advise
the Technical Committee that occupational therapists work with children,
youth, adults and older adults, that have problems related to mental
and physical impairments. Often occupational therapists are the
primary health professional working with these individuals in the
community. They have the objective data to certify both physical
and cognitive problems related to feeding, dressing and walking
and their capacity to live safely and independently.
Occupational therapists
are qualified to certify children and adults with a wide range of
physical as well as mental/cognitive impairments.
Presently, an individual
with a disability may have to see several qualified professionals
depending on whether they have a physical or a cognitive impairment.
This is an extremely inconvenient situation for people with disabilities
unless the form is completed by their physician. In many instances,
the occupational therapist is the primary provider and can provide
a comprehensive service.
CAOT recommends that
occupational therapists be designated as a qualified profession
to certify “perceiving, thinking and remembering” impairments
for people of all ages in addition to “walking, feeding, and
dressing”.
CAOT looks forward to
having occupational therapists provide a more inclusive service
for residents of Canada that require to be certified for the Disability
Tax Credit.
I look forward to your
early response. Please contact me if you require additional information.
Sincerely
Donna Klaiman, M. Ed.,
OT Reg (ON)
Director of Standards and Professional Affairs
Canadian Association of Occupational Therapists
CTTC Building, Suite 3400
1125 Colonel By Drive
Ottawa, ON K1S 5R1
Tel: 613-523-2268 ext
229
Fax 613-523-2552
dklaiman@caot.ca
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