Written by Jack Cameron, NEADS Researcher
Overview
This guide is divided into the following sections:
- What is the DTC?
- Who can claim the DTC?
- Which disabilities qualify?
- How to Apply
- Who can assist with the application process?
- Frequently Asked Questions
What is the DTC?
The Disability Tax Credit (DTC) is a non-refundable tax credit that helps people with physical or mental impairments, or their supporting family members, reduce the amount of income tax they may owe.
A non-refundable tax credit cannot be reimbursed when the total credits you claim are higher than the federal tax you owe in that year. For 2026, the federal disability amount is $10,341. However, because these tax credits are non-refundable, if you owe less than $10,341 in federal income tax, then you will not be able to claim the full amount.
The exact amount of the disability tax credit is subject to change; however, it is typically between $8,000 and $10,000. For those under the age of eighteen (18), an additional supplement of up to $6,032 per year is added to the DTC. Being eligible for the DTC may provide access to other government programs, such as the Registered Disability Savings Plan, the Canada Workers Benefit Disability Supplement, and the Child Disability Benefit.
Who can claim the DTC?
If a family member qualifies for the Disability Tax Credit, the unused amount may be transferred to an eligible supporting relative on their tax return. For a dependant, this is usually claimed on line 31800, and for a spouse or common-law partner, it is claimed on line 32600.
The dependant must be:
- eligible for the DTC;
- live in Canada during the year;
- rely on you for basic necessities, and meet CRA’s other rules;
Which disabilities qualify?
To see if your disability qualifies you for the DTC, your disability must meet CRA’s eligibility rules, which can include a marked restriction, significant limitations in two or more areas of everyday life, or qualifying life-sustaining therapy.
To qualify as a marked restriction, your disability must:
- Make you unable to do the activity, or cause you to take 3 times longer than someone of similar age without the impairment, even with the use of appropriate therapy, medication, and devices;
- Be present all or almost all of the time, generally at least 90%;
- Have lasted or be expected to last for a continuous period of at least twelve (12) months;
Marked restrictions must affect tasks associated with one of the following areas:
- Walking
- Dressing
- Feeding
- Eliminating (bowel or bladder functions)
- Hearing
- Speaking
- Vision
- Mental functions necessary for everyday life
Alternatively, your disability may qualify for the DTC if you require life-sustaining therapy, such as dialysis, insulin therapy, oxygen therapy, or other therapies For this to apply, the therapy must generally be needed at least two (2) times per week, for an average of at least fourteen (14) hours per week. Your condition must also have lasted, or be expected to last, for a continuous period of at least twelve (12) months.
If you have two (2) or more of these disabilities, and none is severe enough to qualify on its own, you may still qualify if the combined effect of the impairments is enough to meet DTC standards.
It is important to note that DTC qualification is assessed case by case by a healthcare professional and the CRA. For more information on which disabilities apply, visit the CRA’s Eligibility Page.
How to Apply
The form to apply for the Disability Tax Credit is called Form T2201 or the Disability Tax Credit Certificate. The simplest way to is to complete this form online through My Account on the CRA website. You can also print the form and mail it to the CRA, or telephone a CRA agent to help start the application and provide a reference number for the medical practitioner.
Form T2201 is made up of two (2) parts
- Part A: Personal information about the person applying for the DTC
- Part B: Medical information to be completed by a qualified medical practitioner
To apply online, you must:
- Sign in to your My Account
- Go to the Benefits and Credits section
- Click “Apply to DTC”
- Fill out Part A with your own information or your dependant’s information
- After finishing Part A, you will receive a reference number that allows the medical practitioner to complete and submit Part B
To apply over the phone, you must:
- Call 1-800-959-8281 to speak with a call service agent
- The agent will confirm your identity, help complete Part A using the information you provide, and give you a reference number for the medical practitioner to fill out and submit Part B of the form
To apply via mail, you must:
- Print out the T2201 Disability Tax Credit Certificate
- Fill it out by hand
- Mail it to one of the CRA Tax Centres
How to challenge a denied request:
If your Disability Tax Credit application is denied by the CRA, you can file an official objection within 90 days of the denial by following the instructions on the CRA website.
Who can assist with the application process?
There are many barriers that can make it difficult to apply for the Disability Tax Credit. For example, your disability may make it hard to complete Form T2201, or it may be difficult to find a medical practitioner who can verify the severity of the disability. In those cases, there are several places you can go for help.
Private companies
There are private companies that may help with getting a diagnosis and completing Form T2201. However, these companies often charge a fee or take a portion of the Disability Tax Credit, which can range from a few hundred to a few thousand dollars. Private companies can be helpful if you are unable to find the assistance you need elsewhere, but it is generally best to contact a non-profit organization first.
Non-profit organizations
Some non-profits offer help with applying for the Disability Tax Credit. For example, the Mood Disorders Society of Canada runs a project called Pathway to Benefits, which helps people navigate disability benefit services and the disability funding process in each province and territory. There is also a full list of non-profit organizations that provide disability benefits navigation services.
Many of these non-profit organizations are disability-specific, such as the Canadian Association of the Deaf, so it is important to contact a non-profit that works with your specific disability.
Frequently Asked Questions
Q1: What do I do if my disability is not mentioned as an eligible disability?
If you are unsure if your disability is covered under the DTC, before you begin the application process, you may wish to reach out to the CRA at 1-800-959-8281.
Q2: Can you claim DTC on more than one disability?
When applying for the DTC, you can indicate that you have more than one disability. Doing so will not change the amount rewarded by the DTC; however, it may improve your chances of qualifying for the DTC.
Q3: Do I have to reapply for the DTC every year?
You do not have to re‑apply every year once approved; claim the DTC on subsequent tax returns until the CRA asks you to reapply or your approval expires.
Q4: What do I do if my doctor charges me for filling out the DTC form?
If a medical practitioner charges for completing the form or providing information, those fees may be claimed as medical expenses on the appropriate lines of your tax return (lines 33099 or 33199).
Q5: What do I do if I have been sick for many years, but this is the first year I am applying for DTC?
If you were eligible for the DTC in past years but did not claim the disability amount, you may be able to claim it going back up to 10 years.
Q6: How long does it take to get your disability tax credit after application?
The CRA aims to send a notice of determination within about 8 weeks after it receives your application, though processing can take longer if information is missing; electronic submissions are generally faster.
Last Updated: 2026-05-27