Disability tax credit
Video series: Tax measures for persons with disabilities – DTC and the disability amount
On this page:
- What is the disability tax credit?
- Who is eligible for the DTC?
- How to complete Form T2201?
- What happens once Form T2201 is received at CRA?
- How to claim the disability amount once the DTC application is approved?
What is the 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 working income tax benefit, and the child disability benefit.
If you are a medical practitioner and you need more information, see Information for medical practitioners
Who is eligible for the DTC?
You are eligible for the DTC only if we approve Form T2201. A medical practitioner has to complete and certify that you have a severe and prolonged impairment and must describe its effects. Answer a few questions to find out if the person with the disability may be eligible.
If we have already told you that you are eligible, do not send another form unless the previous period of approval has ended or if we tell you that we need one. You must tell us immediately if your condition improves.
See Examples of impairments to show the basic differences between impairments that qualify for the DTC and those that do not.
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.
How to complete Form T2201?
Follow the step by step instructions on how to complete Form T2201 to apply for the DTC.
What happens once Form T2201 is received at CRA?
Follow the step by step details of the process once the form is received at CRA.
How to claim the disability amount once the DTC application is approved?
You can claim the disability amount on your income tax and benefit return once the person with the disability is eligible for the DTC.
- To claim the disability amount for yourself, see line 316.
- To claim the disability amount for your dependant, see line 318.
- To claim the disability amount for your spouse or common-law partner, see line 326.
Forms and publications
- Guide RC4064, Medical and Disability-Related Information
- Form T2201, Disability Tax Credit Certificate
- Information sheet T2201-1, Disability Tax Credit Certificate
- General Income Tax and Benefit Guide
- Income Tax Folio S1-F1-C2, Disability Tax Credit
- Disability Tax Credit Promoters Restrictions Act
- Date modified: