The Disability Tax Credit (DTC)

The disability tax credit lowers income tax for a person with a severe and prolonged impairment, or for a family member who supports them. Approval matters beyond the credit too, because the RDSP, the child disability benefit and the Canada Disability Benefit all depend on it.

Who qualifies

A medical practitioner has to certify that you have a severe and prolonged impairment. That can be a marked restriction in one category, significant limitations in two or more categories that together equal a marked restriction, or life-sustaining therapy.

A marked restriction means you can't do the activity, or it takes you three times longer than someone of similar age without the impairment, even with appropriate therapy, medication and devices. It has to be present all or almost all of the time (generally at least 90%) and has lasted, or is expected to last, for a continuous period of at least 12 months.

The categories are walking, mental functions, dressing, feeding, eliminating (bowel or bladder), hearing, speaking and vision. Life-sustaining therapy, such as dialysis or insulin therapy, can qualify when it's needed at least 2 times a week for an average of at least 14 hours a week, among other criteria. People with Type 1 diabetes meet the life-sustaining therapy criteria.

Form T2201 and who can certify it

The application is Form T2201, Disability Tax Credit Certificate. You (or your legal representative) complete Part A. A medical practitioner completes Part B, and the CRA bases its decision on what they report about the effects of the impairment.

If the practitioner charges a fee for the form, you pay it, though you may be able to claim it as a medical expense.

Applying

• Digital. Fill out Part A in your CRA account (under Benefits and credits, select Apply for DTC) or by phone at 1-800-959-8281. You get a reference number, valid for up to 12 months, that your practitioner uses to complete Part B online. It's then sent to the CRA automatically.
• Paper. Use the current Form T2201. Since September 8, 2026, the CRA no longer accepts versions from before 2023. Both parts need handwritten signatures and have to be mailed together to a CRA tax centre.

Both parts have to go in the same way. Since July 14, 2026, the "submit documents" section of your CRA account can't be used to send a DTC application unless the CRA has asked for more information. You can apply any time of year. The CRA reviews the application before it assesses your return, so sending it in before you file helps avoid a delay.

The CRA replies with a notice of determination showing which years you're approved for. Some approvals have an expiry date, and you'd need to reapply when it ends. If you're denied, you can ask for a review and send new medical information, or file an objection within 90 days of the notice.

Transferring the credit to family

If the person with the impairment doesn't need the full disability amount to reduce their own tax, the rest can go to a supporting family member named in Part A. That's someone they depend on for food, shelter or clothing, who is their spouse or partner, or their (or their spouse's) child, grandchild, parent, grandparent, brother, sister, uncle, aunt, niece or nephew. A spouse or partner claims it on line 32600, and other family members use line 31800. Two supporters can split the claim, up to the maximum. A supporter who wasn't named on the application can send the CRA a signed request describing the support they provide.

The disability amount is $10,138 for 2025 and $10,341 for 2026. For someone under 18 at the end of the year, a supplement of up to $5,914 (2025) or $6,032 (2026) is added. It's a non-refundable credit, so any part nobody can use isn't paid out.

Claiming earlier years

If you qualified in past years but didn't claim, you may be able to go back up to 10 years. If you tick the box on the application asking the CRA to adjust your earlier returns, it does that for you. If you didn't, you can ask in writing or change the returns yourself online. A credit for past years can mean a refund.

Benefits that need DTC approval

• Registered disability savings plan (RDSP). Intended to help a person approved for the DTC save for their long-term financial security.
• Child disability benefit. For a child under 18 who is eligible for the DTC. If you already get the Canada child benefit for that child, it's added automatically and you don't need to apply. For July 2026 to June 2027 it's up to $3,480 per child. The first time you get it, the CRA works out payments for the current and two previous benefit years.
• Canada Disability Benefit. For people aged 18 to 64 who are approved for the DTC, among other conditions. You (and your spouse or partner, if you have one) must have filed a 2025 return to receive payments.
• Canada workers benefit disability supplement. The CRA lists it among the programs DTC eligibility may help you access.

How we help

We help with government forms, and the disability tax credit is one of them, including adjustments to earlier years. If the CRA asks for more information or reviews a claim, we read the letter, gather the backup and write the response as part of our CRA advocacy work.