What is the DTC

DTC is a non-refundable tax credit

The DTC helps reduce the income tax that people with physical or mental impairments, or their supporting family members, may have to pay. It aims to offset some of the costs related to the impairment.

If the DTC total is more than the amount an individual owes on their taxes, the CRA will not refund the remaining amount of the credit.

Apply first, then claim

There are 2 main steps to getting the DTC:

1. Applying for the credit

   This involves you and a medical practitioner who can certify the effects of your impairment.

2. Claiming the credit on your tax return

   If your application is approved, you may then claim the disability amount on your tax return.

Related benefits and programs

If you think you may be eligible for the DTC, you should apply. DTC eligibility opens the door to other federal, provincial, or territorial programs, such as:

• registered disability savings plan
• Canada workers benefit disability supplement
• child disability benefit

However, being eligible for other federal or provincial disability programs does not affect eligibility for the DTC.