Claiming the credit - Disability tax credit (DTC)
Claiming the credit
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Who can claim the DTC
The person with the impairment may claim the DTC on their income tax return once the CRA has approved the application.
If they do not need the full disability amount to reduce their income tax, they may transfer the remaining amount.
Transferring the credit
If the person with the impairment does not need the entire disability amount to reduce their income tax, they may transfer some or all of the disability amount to the supporting family member who is identified on the DTC application form (Part A question 2).
Who qualifies as a supporting family member
A supporting family member is someone who the person with the impairment depends on for at least 1 of the basic necessities of life (food, shelter, and clothing).
The family member must be 1 of the following:
- their spouse or common-law partner
- their child or grandchild
- their parent, grandparent, brother, sister, uncle, aunt, niece, or nephew
- a child or grandchild of their spouse or common-law partner
- a parent, grandparent, brother, sister, uncle, aunt, niece, or nephew of their spouse or common-law partner
If the supporting family member who wants to claim the credit was not identified on the initial application, they can submit a written request to the CRA for the transfer. This request must be signed and include details of the support they provide for the basic necessities of life.
If we need more information
In some cases, the CRA may send a letter asking for additional information to confirm who is claiming the credit. The letter will contain a reference number and instructions on what to do.
Claiming for the 2021 tax year
Approved applicants who are 18 years and older (on the last day of the year) may claim the base disability amount. Those who are 17 years and younger (on the last day of the year) may also claim the supplement for children with disabilities.
Disability amounts for the 2021 tax year:
18 and older: Option 1 of 2
- $8,662 (disability amount)
17 and younger : Option 2 of 2
- $ 8,662 (disability amount)
- $ 5,053 (supplement for children)
How to claim the DTC on your tax return
To claim the credit for the current tax year, you must enter the disability amount on your tax return. Any unused amount may be transferred to a supporting family member. It is not refunded.
Claim for yourself
If you are the person with the impairment, enter the disability amount on:
Line 31600 - Disability amount for self
Claim for a dependant
If you are the supporting family member (other than a spouse or common-law partner) of the person with the impairment, enter the disability amount on:
Line 31800 - Disability amount transferred from a dependant
Claim for a spouse or common-law partner
If you are the spouse or common-law partner of the person with the impairment, enter the disability amount on:
Line 32600 - Amounts transferred from your spouse or common-law partner
Medical practitioner fees
If the medical practitioner charged a fee for completing the DTC application or for providing information, you may be able to claim the fee as medical expense on lines 33099 or 33199 of your tax return.
Tax return processing times
Processing times vary according to how you file. Electronic filing is generally faster than paper filing.
If you send your DTC application form at the same time as your tax return, we will review your application before we assess your tax return.
Claiming for past years
If you were eligible for the DTC in past years but did not claim the disability amount, you may be able to claim it going back up to 10 years.
If you did not check the box on the DTC application form asking the CRA to adjust your previous returns, you may either:
- ask the CRA in writing to adjust your previous return(s)
- adjust your previous return(s) yourself online
How to change a return
Amounts you may claim for the past 10 years
|Year||Disability amount||Supplement for children (17 and younger)|
A credit from past years may result in a refund on your tax return.
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