Disability Tax Credit

The Canadian Disability Tax Credit is a non-refundable tax credit designed to help individuals with disabilities or their supporting family members reduce their tax burden. It recognizes the additional expenses individuals with disabilities may face and aims to provide financial relief.


To be eligible for the DTC, you must meet certain criteria set by the Canada Revenue Agency (CRA). These criteria include:

  1. Impairment: You must have a severe and prolonged impairment that substantially restricts one or more of your basic activities of daily living, such as walking, speaking, hearing, or feeding oneself.

  2. Duration: Your impairment must have lasted, or be expected to last, for a continuous period of at least 12 months.

  3. Certification: A qualified medical practitioner must certify your condition by completing the Disability Tax Credit Certificate (Form T2201).

The Canadian Disability Tax Credit offers several benefits to eligible individuals and their families:

  1. Tax savings: The DTC allows eligible individuals to claim a non-refundable tax credit, which can reduce the amount of income tax they owe.

  2. Retroactive claims: In some cases, individuals may be eligible to claim the DTC for previous years. This can result in significant tax refunds.

  3. Transferability: If you are unable to fully utilize the DTC, you may transfer it to a supporting family member, such as a spouse or parent.

  4. Related benefits: Being eligible for the DTC may also make you eligible for other government programs and benefits, such as the Registered Disability Savings Plan (RDSP) and the Child Disability Benefit (CDB).