The proposal includes exceptions for the first 36 months of an estate and for trusts for people eligible for the federal disability tax credit. (mcinnescooper.com)
The CRA has several restrictions that still require paper filing: affected are those filing for the first time this year; those with changes to name, address or direct deposit information; those claiming disability tax credits for the first time for themselves, spouses or dependants; bankrupts or those who died last year; and immigrants, emigrants or non-residents of Canada. (moneysense.ca)
It requires filling in the T2201 Disability Tax Credit Certificate — a long, complicated medical form Canada Revenue Agency requires as proof of disability. (moneysense.ca)