Disability Tax Credit Value
2025 Tax Year (Filed in 2026)
| Component |
Federal Credit |
Tax Savings (15%) |
| Basic DTC |
$9,428 |
$1,414 |
| Supplement (under 18) |
$5,597 |
$840 |
| Total (under 18) |
$15,025 |
$2,254 |
Total Value Including Provincial Credits
| Province |
Federal + Provincial Tax Savings |
| Ontario |
$1,414 + $565 = $1,979 |
| BC |
$1,414 + $490 = $1,904 |
| Alberta |
$1,414 + $650 = $2,064 |
| Quebec |
~$1,100 (different system) |
Provincial amounts vary. These are approximate.
Retroactive Claims
If approved, you can claim for past years:
| Scenario |
Potential Refund |
| 5 years back (adult) |
$7,000 - $10,000 |
| 10 years back (adult) |
$12,000 - $20,000 |
| 10 years back (child) |
$20,000 - $30,000+ |
Plus: Interest on overpaid taxes in previous years.
Eligibility Criteria
Basic Requirements
| Requirement |
Details |
| Duration |
Impairment lasts 12+ months (or life expectancy <12 months) |
| Severity |
Markedly restricts daily living |
| Frequency |
All or substantially all of the time |
| Medical certification |
Doctor/practitioner completes Form T2201 |
Qualifying Impairments
| Category |
Examples |
| Walking |
Limited mobility, use of wheelchair |
| Speaking |
Unable to be understood |
| Hearing |
Deaf or severe hearing loss |
| Feeding |
Need assistance to eat |
| Dressing |
Need assistance to dress |
| Eliminating |
Bowel/bladder impairment |
| Mental functions |
ADHD, autism, learning disabilities, depression |
| Vision |
Blind or severe vision loss |
| Life-sustaining therapy |
Dialysis, insulin therapy (14+ hrs/week) |
Common Approved Conditions
| Often Approved |
Sometimes Approved |
Usually Not Approved |
| Type 1 diabetes |
Type 2 diabetes |
Mild anxiety |
| Autism |
ADHD |
Minor mobility issues |
| Severe depression |
Depression |
Controlled conditions |
| MS |
Arthritis |
Temporary injuries |
| Cerebral palsy |
Chronic pain |
β |
| Blindness |
Hearing loss |
β |
Application Process
Download from CRA website or request by mail.
Step 2: Complete Part A (Applicant)
| Section |
Information Needed |
| Personal info |
Name, SIN, address |
| Effects of impairment |
How it affects daily life |
| Consent |
Allow CRA to contact practitioner |
Step 3: Part B (Medical Practitioner)
Must be completed by an authorized practitioner:
| Impairment Type |
Qualified Practitioner |
| Physical |
Medical doctor, nurse practitioner |
| Vision |
Optometrist, ophthalmologist |
| Speech |
Speech-language pathologist |
| Hearing |
Audiologist |
| Walking |
Physiotherapist, occupational therapist |
| Mental |
Psychologist, medical doctor |
Step 4: Submit to CRA
| Method |
Details |
| Online |
Through CRA My Account |
| Mail |
Sudbury Tax Centre |
| Processing time |
8-16 weeks |
What If Denied?
| Option |
Timeline |
Process |
| Request review |
90 days |
Letter explaining why you disagree |
| Formal objection |
90 days from review |
Notice of Objection |
| Tax Court |
90 days from objection decision |
Legal appeal |
| New application |
Anytime |
With new medical evidence |
Tip: Many initial denials are overturned on review. Don’t give up.
Transferring the DTC
If you don’t have enough tax to use the credit:
Who Can Claim It
| Transfer To |
Requirements |
| Spouse |
Can transfer unused portion |
| Parent |
If dependent on parent |
| Grandparent |
If dependent |
| Child |
If dependent adult child |
| Sibling |
If dependent |
Transfer Calculation
The credit transfers only if the person with disability doesn’t owe enough tax to use it fully.
Approved DTC opens doors to other programs:
| Benefit |
Value |
| RDSP eligibility |
Up to $90,000 in grants/bonds |
| Canada Workers Benefit disability supplement |
$784/year |
| Child Disability Benefit |
Up to $3,322/year |
| Medical expense supplement |
Varies |
| Home accessibility tax credit |
Up to $3,000 |
RDSP (Registered Disability Savings Plan)
| Feature |
Details |
| Contribution limit |
$200,000 lifetime |
| Matching grants |
Up to $3,500/year |
| Bonds (low income) |
Up to $1,000/year |
| Maximum government money |
$90,000 |
Learn more about RDSP
Child Disability Benefit
| Income |
Monthly CDB |
| Under $75,537 |
$276.83 |
| $75,537 - $108,655 |
Reduced |
| Over $108,665 |
$0 |
Paid monthly on top of CCB if child has DTC.
Tips for Approval
Documentation Matters
| Good Application |
Weak Application |
| Specific examples |
Vague descriptions |
| Worst-case scenarios |
Average day |
| Time estimates |
“Sometimes” |
| Medical history |
Just diagnosis |
What to Tell Your Doctor
| Explain |
Why It Matters |
| How condition affects daily tasks |
CRA needs specifics |
| Time spent on impairment-related activities |
14+ hrs/week matters |
| What you can’t do without help |
“Markedly restricted” |
| Variability |
Bad days count |
Conditions That Often Qualify
Type 1 Diabetes
| Criteria |
Typical Hours |
| Blood testing |
2-3 hrs/week |
| Carb counting |
2-3 hrs/week |
| Dose calculation |
1-2 hrs/week |
| Hypoglycemia management |
Variable |
| Total |
14+ hrs/week possible |
Mental Health Conditions
| Condition |
May Qualify If |
| Depression |
Severe, affecting daily function |
| Anxiety |
Unable to leave home, work, etc. |
| PTSD |
Significantly impairs functioning |
| Bipolar |
Severe episodes, can’t work |
| Schizophrenia |
Usually qualifies |
ADHD
| Factor |
Consideration |
| Severity |
Must be marked impairment |
| Medication |
Even with treatment |
| Impact |
On work, school, relationships |
| Documentation |
Psychologist assessment helps |
Claiming Medical Expenses Too
With DTC, you can also claim:
| Expense |
Claimable |
| Therapy |
Yes |
| Medications |
Yes |
| Assistive devices |
Yes |
| Home modifications |
Maybe (HATC) |
| Travel for medical care |
Yes |
| Attendant care |
Yes (not if claiming DTC) |
Common Mistakes
| Mistake |
Solution |
| Not applying |
Apply even if unsure |
| Incomplete form |
Ensure doctor fills all sections |
| Claiming attendant care + DTC |
Choose one (usually DTC better) |
| Not claiming retroactively |
Request adjustments |
| Giving up after denial |
Appeal or reapply |