The Disability Tax Credit is a non-refundable credit that reduces taxes owed; it is not a cash payment. This page covers what it is worth: the federal disability amount, the supplement for children under 18 and the provincial amounts added on top. Who qualifies, how to apply with Form T2201 and what to do after a decision are in the Disability Tax Credit eligibility guide, and the DTC sits alongside the other disability and caregiving credits in our deductions and credits directory.
2026 Disability Tax Credit Amounts
| Component | Federal Credit Amount | Federal Tax Savings (×14%) |
|---|---|---|
| Base DTC | $10,341 | $1,447.74 |
| Supplement (under 18) | $6,032 | $844.48 |
| Maximum combined (child under 18) | $16,373 | $2,292.22 |
How the Tax Savings Are Calculated
The federal credit is the disability amount multiplied by the lowest federal tax rate (14% for 2026), whatever your income: $10,341 × 14% = $1,447.74. Provincial DTC credits are calculated the same way, at your province’s own lowest tax rate, and are added on top of the federal amount. Why a non-refundable credit is valued at the lowest rate and can only bring tax owing down to zero is explained in tax deductions vs tax credits.
Provincial DTC Credits (Additional to Federal)
Every province and territory also has its own disability amount and its own lowest tax rate, indexed on its own schedule, so the provincial add-on changes every year and differs by province. As a rough guide, most provinces add roughly $400-$700 in provincial credit on top of the federal amount; the provincial credit grows with the province’s disability amount and its lowest tax rate. The exact current-year figure is in your province’s tax package (e.g., Form ON428 for Ontario, Form AB428 for Alberta).
The Child Supplement: Age Restriction
The $6,032 supplement for children under 18 (2026) has one catch: if you pay for child care or attendant care, the supplement may be reduced by the amount of child care claimed (see the child care expense deduction).
| Situation | Full Supplement Available? |
|---|---|
| No childcare claimed | Yes |
| Childcare of $5,000 claimed | Supplement reduced by childcare amount |
| Childcare of $6,032+ | Supplement fully eliminated |
Transferring the Credit and Claiming Past Years
If the person with the disability does not have enough income to use all of the DTC, the unused portion can be transferred to a supporting spouse, parent, grandparent, child or other relative. Who counts as a supporting person and which lines to use are in transferring the DTC.
An approval can also be applied to up to 10 past years in which the disability existed, with CRA reassessing those returns. How to request the adjustment and the typical refund ranges are in retroactive DTC claims.
Who Certifies the DTC
Form T2201 has to be certified by a medical practitioner qualified for the type of impairment, such as an optometrist for vision or an audiologist for hearing. The full list of practitioners, and how long an approval lasts, are in the DTC application guide.
DTC and Other Programs
An approved DTC is required to open a Registered Disability Savings Plan (RDSP), it is one of the conditions for the Child Disability Benefit paid with the Canada Child Benefit, and it qualifies a working adult for the disability supplement of the Canada Workers Benefit. The DTC is a separate program from CPP disability benefits, which have their own application and medical test.