Disability Tax Credit Overview
What is the DTC?
| Feature |
Details |
| Type |
Non-refundable tax credit |
| Purpose |
Recognize disability expenses |
| Eligibility |
Medical certification required |
| Transferable |
To supporting family member |
Why It Matters
| Benefit |
Value |
| Direct tax savings |
$2,000-$3,500+ |
| RDSP access |
Opens Registered Disability Savings Plan |
| CWB supplement |
Additional Canada Workers Benefit |
| Child tax credit |
Extra amounts |
DTC Amounts 2026
Federal Credit
| Category |
Credit Amount |
Tax Savings (15%) |
| Base amount |
~$9,872 |
~$1,481 |
| Under 18 supplement |
~$5,758 |
~$864 |
| Total if under 18 |
~$15,630 |
~$2,345 |
Provincial Addition
| Province |
Approximate Additional |
| Ontario |
~$900 |
| BC |
~$900 |
| Alberta |
~$1,600 |
| Quebec |
~$700 |
Total Value Example
| In Ontario |
Amount |
| Federal savings |
~$1,481 |
| Ontario savings |
~$900 |
| Total |
~$2,381 |
Eligibility Criteria
Basic Requirements
| Requirement |
Details |
| Severe |
More than minor |
| Prolonged |
12+ months expected |
| Marked restriction |
In daily activities |
| Or |
Life-sustaining therapy |
Qualifying Impairments
| Category |
Examples |
| Vision |
Legally blind |
| Hearing |
Profoundly deaf |
| Walking |
Cannot walk 100m |
| Mental functions |
Cognitive impairment |
| Feeding/Dressing |
Requires help |
| Eliminating |
Requires help |
| Speaking |
Unable to communicate |
| Life-sustaining therapy |
Dialysis, insulin therapy |
Mental Functions
| May Qualify |
Details |
| Memory |
Severe impairment |
| Problem solving |
Unable to perform |
| Goal setting |
Marked restriction |
| Judgement |
Significantly affected |
| Adaptive functioning |
Daily life impact |
What “Markedly Restricted” Means
Definition
| Feature |
Details |
| All or most of time |
90%+ of year |
| Takes 3x longer |
Than normal |
| Or cannot do |
Without assistance |
| Compared to |
Someone same age, no impairment |
Examples
| Activity |
Markedly Restricted If |
| Walking |
Can’t walk 100m on flat ground |
| Dressing |
Takes extensive time, needs help |
| Feeding |
Cannot prepare basic meal |
| Mental functions |
Cannot manage personal affairs |
Cumulative Effects
New Option
| Feature |
Details |
| Multiple impairments |
Combined effect |
| Each not severe enough |
But together qualify |
| Needs certification |
Same form |
How to Apply
Step-by-Step Process
| Step |
Action |
| 1 |
Get Form T2201 |
| 2 |
Complete Part A (your info) |
| 3 |
Medical practitioner completes Part B |
| 4 |
Submit to CRA |
| 5 |
Wait for determination |
| Section |
Who Completes |
| Part A |
Applicant or legal rep |
| Part B |
Medical practitioner |
Medical Practitioners Who Can Certify
| Impairment Type |
Certified By |
| Vision |
Optometrist or MD |
| Hearing |
Audiologist or MD |
| Walking |
MD, physio, OT |
| Mental functions |
MD or psychologist |
| All impairments |
Medical doctor |
After You Apply
CRA Review
| Timeline |
Expectation |
| Processing |
8+ weeks typically |
| May request info |
More details |
| Decision letter |
Approved or denied |
If Approved
| Action |
Benefit |
| Claim current year |
On tax return |
| Request reassessment |
For previous years |
| Back up to 10 years |
Refunds possible |
If Denied
| Option |
Details |
| Request review |
With CRA |
| Provide more info |
Medical documentation |
| Object formally |
If still denied |
Claiming the DTC
On Your Tax Return
| Line |
Details |
| Line 31600 |
Basic disability amount |
| Line 31800 |
Supplement for under 18 |
| Schedule 1 |
Calculate federal credit |
Transferring to Family
| If You |
Can Transfer |
| Don’t need full credit |
To supporting person |
| Spouse |
Supporting you |
| Parent |
If dependent |
| Other relative |
If dependent |
RDSP Access
Registered Disability Savings Plan
| Opened With DTC |
Benefits |
| Grants |
Up to $3,500/year |
| Bonds |
Up to $1,000/year |
| Tax-deferred |
Growth |
| Lifetime limit |
$200,000 contributions |
Grant Matching
| Family Income |
Matching Rate |
| Under $111,733 |
Up to 300% on first $500 |
| Any income |
100% on next $1,000 |
CWB Disability Supplement
Additional Benefit
| If DTC Approved |
Receive |
| CWB disability supplement |
~$784 extra |
| If working |
And low income |
Children and DTC
Under 18 Benefits
| Benefit |
Amount |
| Supplement credit |
~$5,758 additional |
| Child Disability Benefit |
~$3,322/year |
| Through CCB |
Monthly payments |
Child Disability Benefit
| Feature |
Details |
| Paid with CCB |
Monthly |
| Maximum |
~$277/month |
| Income-tested |
May be reduced |
Common Conditions
Often Qualify
| Condition |
Typical Category |
| Autism spectrum |
Mental functions |
| Type 1 diabetes |
Life-sustaining therapy |
| MS |
Walking, dressing |
| Cerebral palsy |
Multiple |
| Blindness |
Vision |
| Deafness |
Hearing |
| Severe arthritis |
Walking, dressing |
| Crohn’s/colitis |
Eliminating |
Sometimes Qualify
| Condition |
Depends On |
| Depression |
Severity |
| ADHD |
Impact on functions |
| Fibromyalgia |
Restrictions |
| Chronic pain |
Daily activity impact |
Tips for Approval
Documentation
| Do |
Don’t |
| Be detailed about restrictions |
Minimize difficulties |
| Include all limitations |
Forget mental health |
| Get appropriate practitioner |
Use wrong specialist |
| Appeal if denied |
Give up too easily |
Working with Your Doctor
| Tip |
Details |
| Explain daily struggles |
Concrete examples |
| Describe worst days |
Not best days |
| Bring activity logs |
If helpful |
| Ask them to be thorough |
On form |