Disability tax credit (DTC)
Did you receive a denial letter for the disability tax credit?If you applied for the disability tax credit (DTC) and received a notice of determination stating that your application has been denied, you still have options. For more information, see If your DTC application is denied.
What is the disability tax credit?
The disability tax credit (DTC) is a non-refundable tax credit that helps persons with disabilities or their supporting persons reduce the amount of income tax they may have to pay. An individual may claim the disability amount once they are eligible for the DTC. This amount includes a supplement for persons under 18 years of age at the end of the year.
The purpose of the DTC is to provide for greater tax equity by allowing some relief for disability costs, since these are unavoidable additional expenses that other taxpayers don’t have to face.
Being eligible for the DTC can open the door to other federal, provincial, or territorial programs such as the registered disability savings plan, the working income tax benefit, and the child disability benefit.
Find out how you can benefit
Meet the people who may be eligible for the DTC or other government programs for persons with disabilities.
Who is eligible for the DTC?
You are eligible for the DTC only if we approve Form T2201, Disability Tax Credit Certificate. A medical practitioner has to fill out and certify that you have a severe and prolonged impairment and must describe its effects. Answer a few questions to find out if the person with the disability may be eligible.
If we have already told you that you are eligible, do not send another form unless the previous period of approval has ended or if we tell you that we need one. You should tell us if your medical condition improves and you no longer meet the criteria for the DTC.
See Eligibility criteria for the disability tax credit to know more about the requirements to be eligible for the DTC.
If you receive Canada Pension Plan or Quebec Pension Plan disability benefits, workers' compensation benefits, or other types of disability or insurance benefits, it does not necessarily mean you are eligible for the DTC. These programs have other purposes and different criteria, such as an individual's inability to work.
How to fill out Form T2201?
Follow the step by step instructions on how to fill out Form T2201 to apply for the DTC.
What happens after you send Form T2201?
Follow the step by step process of what happens once you send Form T2201.
How to claim the disability amount once the DTC application is approved?
You can claim the disability amount on your tax return once the person with the disability is eligible for the DTC.
- To claim the disability amount for yourself, see line 316.
- To claim the disability amount for your dependant, see line 318.
- To claim the disability amount for your spouse or common-law partner, see line 326.
If a person was eligible for the DTC for previous years but did not claim the disability amount when they sent their tax return, they can request adjustments for up to 10 years under the CRA's Taxpayer Relief Provision.
To claim the disability amount for those prior years, you can ask for a reassessment. For more information, go to How to change my return.
See the following chart to know the maximum federal disability amounts and the maximum supplement for children with disabilities for prior years.
|Year||Maximum disability amount||Maximum supplement for persons under 18|
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