Our review and decision - Disability tax credit (DTC)

Our review and decision

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Our review of your application

After the CRA receives your application for the DTC, we assess it to determine if you are eligible. We base our decision on the information given by the medical practitioner.

Applications to the DTC under mental functions or life-sustaining therapy

The eligibility criteria for the mental functions and life-sustaining therapy categories have been expanded.

  • Applications for the 2021 tax year or later

    Eligibility under the expanded criteria has been made retroactive to January 1, 2021.

    If your application under mental functions or life-sustaining therapy was denied on or after January 1, 2021 to June 23, 2022you do not need to reapply. Your application will be reviewed under the new criteria. Please allow until December 31, 2022 for the CRA to review your original application. You will receive a letter informing you of the outcome of the review.

  • Applications for the 2020 tax year or earlier

    These applications are assessed under the previous criteria.

 

 How long it will take

The CRA aims to process your application and mail you a notice of determination within 8 weeks of receiving it. It may take longer if information is missing.

Check CRA processing times

If you send your application with your tax return, the CRA will review your application before assessing your income tax return.

If we need more information

In some cases, the CRA may send the medical practitioner a letter asking for more information, such as documents to support your application. The letter will contain a reference number and instructions on what to do.

Our decision about your application

The CRA will send you a notice of determination by mail to inform you of our decision.

If your application is approved

If your notice of determination says your application is approved, you may claim the DTC on your income tax return.

Your notice of determination will show which year(s) you are eligible for the DTC. You don't need to re-apply every year unless we ask you to submit a new application.

Being approved for the DTC also opens doors to other federal, provincial, and territorial programs, such as:

Some approved DTC applications expire after a certain number of years and you will have to re-apply. When your eligibility is about to expire, we will notify you 1 year in advance, as well as in the year it expires.

You can view your DTC information in CRA My Account.

You must inform the CRA in writing if your medical condition improves to the point that you no longer meet the criteria for the DTC.

If your application is denied

If your DTC application is denied, your notice of determination will explain why.

Check your copy of your application, Form T2201, Disability Tax Credit Certificate, against the reason(s) given. We base our decision on the information given by the medical practitioner.

If you are not eligible for the DTC, other tax deductions and credits may still be available to you.

For details: Disability deductions and credits

Disagreeing with our decision

If you disagree with the CRA's decision, you still have options:

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