Who is eligible for the disability tax credit?

To qualify for the disability tax credit (DTC), your patient must meet the three following conditions:

• Your patient must have an impairment that is prolonged, which means it has lasted or is expected to last for a continuous period of at least 12 months.
• Your patient's impairment in physical or mental functions must be severe and it must restrict him or her all or substantially all of the time.
• Your patient's severe and prolonged impairment must be certified using Form T2201, Disability Tax Credit Certificate, by a qualified practitioner. On Form T2201 a qualified practitioner must:
  • provide details of the applicable impairment on pages 3 to 8; and
  • certify the effects of an impairment and the duration on page 9.

Note
We do not consider an individual's ability to work when we determine eligibility for the DTC.

If your patient qualifies for the DTC, he or she may be able to claim the disability amount (a non-refundable tax credit used to reduce income tax payable) on his or her income tax and benefit return. Also, your patient may qualify for other programs and benefits.

For more information, contact us.

Forms and publications

• Guide RC4064, Medical and Disability-Related Information
• Form T2201, Disability Tax Credit Certificate

Related Topics

• Persons with disabilities