Disability Tax Credit
A tax credit that lowers the income tax a person with a severe, long-term disability (or their supporting family member) has to pay. It is also the key that unlocks several other benefits.
Who qualifies
- A medical practitioner must certify that you have a severe and prolonged impairment (expected to last at least 12 months).
- The impairment must markedly restrict a basic activity of daily living (walking, dressing, feeding, mental functions, vision, hearing, elimination), or you need life-sustaining therapy.
- You can transfer unused credit to a supporting spouse, parent, or other family member.
How to apply
- 1
Fill out Form T2201 with your doctor
Complete the applicant part of Form T2201 (Disability Tax Credit Certificate). A medical practitioner completes the medical part. You can do this online through CRA My Account or on paper.
⏱ Requires a doctor visit
Go to application ↗ - 2
Submit to the CRA
Send the completed form to the Canada Revenue Agency online or by mail. The CRA reviews it and tells you if you are approved.
- 3
Ask for adjustments to past years
If approved, you can ask the CRA to reassess up to 10 previous years, which may produce a refund.
- 💡 The DTC unlocks the Canada Disability Benefit, RDSP, and the Child Disability Benefit — apply for it first.
Documents you will need
- Form T2201, completed by you and a medical practitioner
Good to know
- Being approved for the DTC can unlock the Canada Disability Benefit, the RDSP, the Child Disability Benefit, and the disability supplement of the Canada Workers Benefit.
- If approved, ask the CRA to reassess up to 10 prior years — this can produce a large one-time refund.
- The credit is non-refundable, so it reduces tax owing but does not pay out if you owe no tax — though the benefits it unlocks may.
Common questions
Do I need to have a job to get the DTC?
No. The DTC is about your medical condition, not your income or work. If you have little tax to reduce, you can transfer it to a supporting family member.