| 1. Your name, SIN, and tax years in question CRA must identify your file | |
| 2. Clear statement requesting reconsideration ex. “I am requesting CRA reconsider my DTC application” | |
| 3. Reference the denial letter Quote the date and any reference number CRA provided | |
| 4. Describe your disability and functional limitations Describe your day-to-day reality in plain, concrete terms | |
| 5. Explain how you meet the criteria Address CRA’s specific denial reason — point by point | |
| 6. Attach a revised T2201 if applicable Stronger, more specific practitioner language | |
| 7. Gather supporting documentation ex. OT reports, specialist letters, medical records, school or employer letters | |
| 8. Request a written decision with rationale Always ask CRA to explain any further denial in writing |