Disability tax credit (DTC)
Your DTC application
- To see if you’re eligible, start by answering a few questions about yourself
- To find out how long it takes to know if you’re eligible, check our processing times
- To check the status of your application, sign in to My Account
- If your application has been denied, you may have other options
- To find out more about the one-time payment for persons with disabilities, visit ESDC
If you are a medical practitioner and you need more information, see Information for medical practitioners.
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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 Canada workers 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.
An individual may be eligible for the DTC only if we approve Form T2201, Disability Tax Credit Certificate. A medical practitioner has to certify that the person has a severe and prolonged impairment and provide the effects of that impairment using the new digital application for medical practitioners or by filling out Form T2201 manually.
Eligibility for the DTC is not based solely on the medical condition, but rather is based on the effects of the impairment. Answer a few questions to find out if the person may be eligible.
See Eligibility criteria for the disability tax credit to know more about the requirements to be eligible for the DTC.
Eligibility is not impacted by the receipt of other federal or provincial benefits. 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.
Filling out Form T2201
Follow the step-by-step instructions on how to fill out Form T2201 to apply for the DTC.
What happens after Form T2201 is sent
Follow the step-by-step process of what happens after Form T2201 is sent.
You do not need to submit a new Form T2201 unless we tell you that we need one. You must tell us if your medical condition improves and you no longer meet the criteria for the DTC.
Claiming 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 31600 – Disability amount for self
- To claim the disability amount for your dependant, see line 31800 – Disability amount transferred from a dependant
- To claim the disability amount for your spouse or common-law partner, see line 32600 – Amounts transfered from your spouse or common-law partner
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 a 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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