Disability Tax Credit FAQ

The Disability Tax Credit is a federal tax credit for Canadians with a severe and prolonged impairment, and for the family members who support them. It lowers the income tax you owe. Being approved also opens the door to other programs, such as the Registered Disability Savings Plan (RDSP), the Child Disability Benefit and the Canada Disability Benefit.

You may qualify if a medical practitioner certifies that your impairment is expected to last at least 12 months in a row and that, even with therapy, devices or medication, you are markedly restricted in at least one basic activity of daily living all or substantially all of the time (generally 90% of the time). The activities are seeing, speaking, hearing, walking, eliminating (bowel or bladder), feeding, dressing and the mental functions needed for everyday life. You can also qualify through significant restrictions in two or more of these activities together, or by needing life-sustaining therapy.

No condition qualifies or is refused by its name alone. The CRA looks at how the condition affects your daily life, not the diagnosis. People are approved with a wide range of conditions, including vision loss, hearing loss, arthritis, chronic pain, MS, COPD, autism, ADHD, dementia, and mental health conditions, when the effects are severe enough and last long enough.

Yes, they can. Mental functions necessary for everyday life are one of the activities the CRA considers. These include memory, problem-solving, goal-setting, judgement, and adaptive functioning such as managing your emotions and getting through daily routines. What matters is how much the condition restricts these functions, almost all of the time.

Yes, there is no minimum age. A parent or guardian can claim the credit for a qualifying child, and a supplement is added for children under 18. Approval for a child also adds the Child Disability Benefit to the family's Canada Child Benefit payments.

Yes to both. Working does not stop you from qualifying, because eligibility depends on how your impairment restricts daily activities, not on whether you have a job. There is also no upper age limit.

For 2025, the federal disability amount is $10,138, plus a supplement of up to $5,914 for a person under 18. The credit reduces federal tax by a percentage of that amount, and each province and territory adds its own disability amount on top. Your actual saving depends on your income and your province, and on how many past years can be reopened.

If you were eligible in earlier years, you can ask the CRA to reassess your tax returns for up to 10 previous years. On Form T2201 you can ask for this adjustment, and the CRA then applies the credit to the years the practitioner confirms you were eligible. This is where larger lump-sum refunds come from.

Often, yes. The credit can only reduce tax that is owed, so it may not give you a refund directly. But an unused amount can be transferred to a supporting family member, such as a spouse, parent or adult child, who can then use it. Being approved also qualifies you for the RDSP and, for adults 18 to 64, the income-tested Canada Disability Benefit.

Yes. If the person who qualifies does not need all of the credit to reduce their own tax to zero, the unused part can be transferred to a spouse or common-law partner, or to another supporting relative such as a parent, grandparent, child, grandchild, brother, sister, aunt, uncle, niece or nephew.

Form T2201, the Disability Tax Credit Certificate, is the application. You (or your representative) complete Part A with your personal details. A medical practitioner completes Part B, describing your impairment and how it affects your daily activities. It can be sent to the CRA online through My Account or by mail.

Medical doctors and nurse practitioners can certify any part of the form. Other practitioners can certify their own area: optometrists for vision, audiologists for hearing, speech-language pathologists for speaking, occupational therapists for walking, feeding and dressing, physiotherapists for walking, and psychologists for mental functions.

It usually takes several weeks once the CRA has your completed form, and longer at busy times or if the CRA asks your practitioner for more information. From start to finish, including getting the form completed, the whole process often takes about 8 to 20 weeks.

A denial is not always the end. The CRA sends a notice explaining its decision. You can ask the CRA to review it, file a formal objection (generally within 90 days of the notice), or reapply later with new or clearer medical information. Many denials come down to how the form describes the restrictions.

The DTC is a tax credit, not a payment program, so it does not change your eligibility for CPP Disability, and it is generally not counted as income by provincial disability assistance programs. Rules differ by province, so if you are on provincial assistance, check with your caseworker how a lump-sum tax refund is treated.

The Canada Disability Benefit is a federal monthly payment for working-age adults (18 to 64) with low income, which started in July 2025. Being approved for the Disability Tax Credit is a requirement to receive it, which is one more reason to apply for the DTC even if you owe little or no tax.

A Registered Disability Savings Plan (RDSP) is a long-term savings plan for people with disabilities. Only people approved for the DTC can open one. Depending on family income, the government adds matching grants and bonds to the plan each year, which can add up to a significant amount over time.

DisabilityTaxRefund.ca is linked to many qualified advisors across Canada who are eager to help you with your disability and tax questions, including the situations caregivers face. When you send a request, it is assigned to an advisor, who contacts you to review your situation.

Yes. Caregivers are often the ones who benefit most. If the person you support is approved for the DTC and does not need all of the credit, the unused part may be transferred to you, and you may also be able to claim the Canada caregiver amount and medical expenses you paid for them. Our advisors can look at the whole family's situation, not just one person's return.

The first assessment is free and there is no obligation. If we help with your application, you can choose our "no win, no fee" option, where we are paid only if you are approved and receive your refund, or a low flat fee for simpler situations.

Send us a short note through our Request DTC Professional Review form, or call us at 1-800-970-7740. Tell us who the claim is for and how the condition affects daily life, and an advisor will be in touch. You can also read our free DTC guide first.