The Disability Tax Credit

The Disability Tax Credit (DTC) is a non-refundable tax credit that helps persons with disabilities or their supporting persons reduce the amount of income tax they may have to pay. An individual may claim the disability amount once they are eligible for the DTC. This amount includes a supplement for persons under 18 years of age at the end of the year.

The purpose of the DTC is to provide greater tax equity by allowing some relief for disability costs, since these are unavoidable additional expenses that other taxpayers don’t have to pay.

Being eligible for the DTC can open the door to other federal, provincial, or territorial programs such as the Registered Disability Savings Plan (RDSP).

You are eligible for the DTC only if the CRA approves Form T2201, the Disability Tax Credit Certificate. A medical practitioner has to fill out and certify that you have a severe and prolonged impairment and must describe its effects.

If a person was eligible for the DTC for previous years but did not claim the disability amount when they sent their tax return, they can request adjustments for up to 10 years under the CRA's Taxpayer Relief Provision.

Maximum Disability Amounts

How to Apply for the Disability Tax Credit Certificate

  1. Read the Disability-Related Information guide 

  2. Take the self-assessment questionnaire on page eight

  3. Fill out your information on form T2201, Part A

  4. Take it to the appropriate provider - one who is most familiar with your circumstances:
     

    • Optometrist

    • Speech Pathologist

    • Occupational Therapist

    • Audiologist

    • Medical Doctor

    • Nurse Practitioner

    • Psychologist

    • Physiotherapist
       

  5. Ask them to carefully fill out part B (you are responsible for any costs)

  6. Mail the completed form as instructed or you can submit online through CRA’s My Account for Individuals 

  7. If the Canada Revenue Agency (CRA) requires more information, they will contact you or the medical professional who filled out form T2201. Otherwise you'll get notification of their decision within a few weeks or months. 

Supporting persons with disabilities live independently in the community

 

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