What is the maximum Disability Tax Credit in Canada for 2026?

The federal Disability Tax Credit (DTC) base amount in 2026 is $10,138. At the lowest federal tax rate of 15%, this saves up to $1,520.70 in federal tax. The supplement for children under 18 adds another $5,910 federal credit ($886.50 in federal tax savings), bringing the combined maximum to $16,048 ($2,407.20 in federal tax). Provincial credits are additional.

Who qualifies for the Disability Tax Credit?

You qualify if you have a severe and prolonged (12+ months) impairment in physical or mental functions, and the impairment markedly restricts your ability to perform a basic activity of daily living. A qualified practitioner (doctor, nurse practitioner, psychologist, optometrist, etc.) must certify this on Form T2201.

Can I claim the Disability Tax Credit retroactively?

Yes — you can file an adjustment (T1-ADJ) for up to 10 prior tax years if you were eligible but did not claim the DTC. CRA will reassess those returns and issue refunds. This can result in significant retroactive tax savings, especially for conditions that have existed for years before formal diagnosis.

How do I apply for the Disability Tax Credit?

Complete Form T2201 (Disability Tax Credit Certificate) with your medical practitioner. Submit to CRA for approval — this can take 8–12 weeks. Once approved, you can claim the credit on your tax return and transfer unused amounts to a supporting family member.

Maximum Disability Tax Credit Canada 2026 | How Much Can You Get?

The Disability Tax Credit is a non-refundable credit that reduces taxes owed — not a cash payment. The value depends on your income, but even partial credits provide meaningful relief, and unused DTC can be transferred to a supporting family member.

2026 Disability Tax Credit Amounts

Component	Federal Credit Amount	Federal Tax Savings (×15%)
Base DTC	$10,138	$1,520.70
Supplement (under 18)	$5,910	$886.50
Maximum combined (child under 18)	$16,048	$2,407.20

How the Tax Savings Are Calculated

The DTC is a non-refundable credit — it reduces taxes owed but cannot create a refund if you have no tax to offset. The dollar value depends on your tax bracket:

Federal Bracket	DTC Value (Base $10,138)
15% (income under $57,375)	$1,520.70
20.5% (income $57,375–$114,750)	$2,078.29
26% (income $114,750–$158,250)	$2,635.88
29% (income $158,250–$220,000)	$2,940.02
33% (income over $220,000)	$3,345.54

At higher income levels, the credit provides larger absolute tax savings because it offsets income taxed at higher rates.

Provincial DTC Credits (Additional to Federal)

Every province and territory also has a disability tax credit. Ontario example:

Province	Provincial Credit Amount	Provincial Rate	Provincial DTC Value
Ontario	$10,100	5.05%	~$510
BC	$9,897	5.06%	~$500
Alberta	$21,003	10%	~$2,100
Quebec	$3,490	14%	~$489

Alberta’s high provincial DTC is notable — the flat-rate system and high credit amount make it among the most valuable provincial DTCs.

Who Certifies the DTC?

Eligible medical practitioners for Form T2201 certification:

Impairment Type	Certifying Practitioner
Vision	Optometrist or MD
Speech	Speech-language pathologist or MD
Hearing	Audiologist or MD
Walking	Nurse practitioner, physiotherapist, occupational therapist, or MD
Dressing/feeding	Occupational therapist, nurse practitioner, or MD
Elimination	MD or nurse practitioner
Mental functions	Psychologist or MD
Cumulative effects	MD or nurse practitioner
Life-sustaining therapy	MD or nurse practitioner

The Child Supplement: Age Restriction

The $5,910 supplement for children under 18 has one catch: if you pay for child care or attendant care, the supplement may be reduced by the amount of child care claimed.

Situation	Full Supplement Available?
No childcare claimed	✅ Yes
Childcare of $5,000 claimed	❌ Supplement reduced by childcare amount
Childcare of $6,000+	❌ Supplement largely eliminated

Transferring the DTC to a Supporting Person

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 family member.

Eligible supporting persons include:

Spouse or common-law partner
Parents (or grandparents)
Children (or grandchildren)
Brothers, sisters, aunts, uncles, nieces, nephews

The transfer is claimed on line 31800 (or Schedule 5) of the supporting person’s tax return.

Example: A person with a disability earns $10,000/year and uses $1,500 of their DTC. The remaining $8,638 of federal credit ($1,295.70 in savings) can transfer to their spouse.

Retroactive DTC Claims: Up to 10 Years

If you or a family member had a qualifying disability but never applied, you can claim retroactively:

Step	Action
1	Get T2201 certified by appropriate practitioner
2	Submit T2201 to CRA for approval
3	Once approved, file T1-ADJ for each prior year
4	Request adjustments going back 10 years
5	Receive reassessment and refund for prior years

Retroactive claims for a 10-year period can generate refunds of $10,000–$25,000+ for individuals who paid full federal and provincial taxes without the credit.

DTC and Other Programs

Being approved for the DTC often unlocks additional benefits:

Program	DTC Connection
RDSP (Registered Disability Savings Plan)	Must have approved DTC to open an RDSP
Child Disability Benefit (CCB supplement)	Requires approved DTC for the child
Working Income Tax Benefit (disability supplement)	DTC required
GST/HST credit	No direct link, but filing creates the determination