The Disability Tax Credit (DTC) is a non-refundable tax credit that helps people with disabilities, or their supporting family members, reduce the income tax they may have to pay. Being non-refundable, it can lower the tax you owe, but it won't provide money back on its own. Being approved also opens the door to other programs.
The DTC is often the first step. Being approved is required for the Canada Disability Benefit and the Registered Disability Savings Plan, among others.
Key Information
Who it's for: People with a severe and prolonged impairment in physical or mental functions, certified by a medical practitioner.
Based on effects: Eligibility depends on how the impairment affects your daily life, not on the diagnosis itself.
How you apply: A medical practitioner completes Form T2201 (the Disability Tax Credit Certificate), which the CRA reviews.
Opens other doors: Approval can give you access to the RDSP, the Canada Disability Benefit, the Child Disability Benefit, and more.
Retroactive: Once approved, the credit can be applied to past tax years, up to 10 years back.
Programs the DTC Unlocks
Being approved for the DTC can open the door to many other federal, provincial, and territorial benefits, including:
Canada Disability Benefit (CDB): A monthly payment of up to $204.20 for eligible individuals with disabilities.
Registered Disability Savings Plan (RDSP): A long-term savings plan with government grants and bonds.
Child Disability Benefit: A monthly tax-free payment of up to $284.25 per child for families caring for a child under 18 who is eligible for the DTC.
Canada Workers Benefit (CWB) Disability Supplement: An additional amount of up to $843 for persons with disabilities approved for the DTC.
Home Accessibility Tax Credit: A tax credit for eligible home renovations.
Canada Caregiver Credit: A tax credit for people supporting a family member with a disability.
Canadian Dental Care Plan: Access to dental coverage.
Medical Expense Tax Deduction: A greater ability to claim medical expenses.
Home Buyers' Amount: A tax credit available without being a first-time home buyer if you're DTC-eligible.
Quick Facts
$10,138Disability amount you can claim (2025, age 18+)
$5,914Extra amount for those under 18
RetroactiveCan be claimed for up to 10 past tax years
Form T2201Assistance is available
RequisiteRequired for other federal benefits programs
Any incomeAll levels of income should apply
On top of the federal amounts above, an additional provincial tax credit is available. It varies by province, but is typically 5 to 10% of the disability amount.
Eligibility Requirements
A medical practitioner must certify that you have a severe and prolonged impairment: one that markedly restricts you in a single category, significantly limits you in two or more categories, or requires therapy to support a vital function. To qualify, the restriction must meet all of the following:
You're unable to do the activity, or it takes at least three times longer than it would for someone of a similar age without the impairment, even with appropriate therapy, medication, and devices.
The 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.
Income and When to Apply
The DTC is available at any income level. You should apply whether you're receiving disability assistance, working full time, or have no income at all. It's worth applying even with no income, because being approved is a prerequisite for many other programs.
Do You Qualify?
Do you have a severe and prolonged impairment (physical or mental) that has lasted, or is expected to last, at least 12 months?
Does your impairment seriously limit your everyday activities (such as walking, dressing, hearing, or mental functions), or do you receive life-sustaining therapy?
