A Guide to the Canada Disability Tax Credit

A Guide to the Canada Disability Tax Credit 

By: Jack Cameron NEADS’ Researcher 

 Introduction: 

 This guide is divided into the following parts: 

  •  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 have to pay. 

A non-refundable tax credit is not reimbursed when the total credits you claim are higher than the federal tax you owe in that year. In 2024, the disability tax credit was $9,872. This means that the amount you owe in federal income tax would be reduced by $9,872. However, because these tax credits are non-refundable, if you owe less than $9,872 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 18, an additional supplement of up to $5,053 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. **add link to Government programs PDF** 

For more information on what the disability tax credit is, visit the Federal Disability Tax Credit webpage.  

Who can claim the DTC?: 

 If you are financially supporting a family member who qualifies for the DTC, and they wish to transfer a portion or all of their tax credit to you, you will be able to claim them as a dependent under Line 31800 of your tax return. For parents who file their tax returns separately, both may claim a portion of their child’s tax credit. If your spouse or common-law partner qualifies for the DTC and wishes to transfer a portion or all of their tax credit to you, you will be able to claim them as a dependent under Line 32600 of your tax return. 

Which disabilities qualify?: 

To see if your disability qualifies you for the DTC, your disability must be eligible as a marked restriction; to qualify, 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 
  •  This restriction is present all or almost all of the time (generally at least 90%) 
  •  The restriction has lasted or is expected to last for a continuous period of at least 12 months 

Marked restrictions must affect tasks associated with one of the following areas: 

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, you must require therapy at least 2 times per week, with an average of at least 14 hours per week. As well, your disability must have lasted or is expected to last for a continuous period of at least 12 months. 

 If you have two or more of these disabilities, but each of them is not severe enough to qualify for a marked restriction individually, you can file these disabilities together if their cumulative effect is enough to meet DTC standards. It is important to note that the DTC qualification requirements are designed to leave room for a healthcare professional and the CRA to judge each application on a case-by-case basis. For more information on which disabilities apply, visit the Federal DTC Eligibility webpage. 

How to apply: 

The form to apply for the Disability Tax Credit is called Form T2201 or the Disability Tax Credit Certificate. To apply for the certificate, the simplest method is to fill out Form T2201 digitally on MyCRA. Alternatively, you can print out the form and mail it to the CRA, or call the CRA and have an agent fill out the digital form. 

Form T2201 is made up of 2 parts: 

Part A: Personal information of the disabled individual Part B: Medical information to be filled out by a specialist 

To apply online, you must: 
  • Sign in to your MyCRA AccountGo to “Benefits and credits.” 
  • Click “Apply to DTC.” 
  • From here, you will be able to access Form T2201, fill out Part A with either your or your dependents’ information 
  • Once you have finished Part A, you will be given a reference number that will allow our medical practitioner to fill out and submit Part B of the form. 
To apply over the phone, you must: 

Call 1-800-959-8281 to speak with a call service agent. They will confirm your identity, fill out Part A with the information you provide, and give you a reference number that will allow our 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, and 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 you may face that would make it difficult to apply for the Disability Tax Credit. For example, your disability may make it difficult to fill out Form T2201. As well, it may be difficult to find a doctor who will be able to verify the severity of the disability. In such instances, there are a few places you can go to ask for assistance. 

Private companies: 

There are private companies that can help with getting you a diagnosis and filling out Form T2201. However, these companies often charge a portion of the Disability Tax Credit, which can range from a few hundred to a few thousand dollars. Private companies can be a good option if you are unable to find the assistance you need anywhere else, but we recommend first reaching out to the correct non-profit organization first. 

Non-profit organizations: 

Some non-profits offer assistance applying for the Disability Tax Credit. For example, the Mood Disorders Society of Canada is a funded, national organization that has currently launched a new project called the Pathway to Benefits that helps provide assistance to individuals navigating disability benefit services, helping individuals navigate the process of disability funding in each province and territory. 

Full list of non-profit organizations providing disability benefits navigation services. 

It is important to note that many of these non-profit organizations are disability specific, such as the Canadian Association of the Deaf, so it is important that you reach out to a non-profit that deals with your specific disability. 

Frequently Asked Questions: 

Q:What do I do if my disability is not mentioned as an eligible disability?

A: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? 

A2: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?

A3:Once you have qualified for the DTC, you may claim your disability on your federal taxes each following year that you still have impairments.

Q4:What do I do if my doctor charges me for filling out the DTC form?

A4:If the medical practitioner charged a fee for completing the DTC application or for providing information, you can claim it on lines 33099 or 33199 of your tax return. 

Q5:What do I do if I have been sick for many years, but this is the first year I am applying for DTC? 

A5: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. 

Q6How long does it take to get your disability tax credit after application? 

A6:You should receive your notice of DTC determination within 8 weeks after the CRA receives your application. It may take longer if any of the required information is missing. Generally, electronic filing is quicker than paper filing. 

Last Updated: 2026-01-08