How to Apply for the Disability Tax Credit (DTC) in Canada

The Disability Tax Credit (DTC) is a federal non-refundable tax credit that helps Canadians with severe and prolonged impairments — or the family members who support them — reduce the amount of income tax they owe. It is administered by the Canada Revenue Agency (CRA) and can also unlock access to other important programs like the Registered Disability Savings Plan (RDSP) and the Child Disability Benefit (CDB).

This guide walks you through the full application process, step by step, in plain language.

What Is the Disability Tax Credit?

The DTC is not a monthly payment — it is a tax credit that reduces the income tax you owe each year. Because it is non-refundable, it can reduce your taxes all the way to zero, but it will not generate a cash refund beyond that. However, if you were eligible in previous years and did not claim it, you may be able to go back up to 10 years and receive reassessments that result in a refund for those past years.

For 2026, the federal base disability amount is $10,138 for adults 18 and older. Children under 18 may also qualify for a supplement on top of this base amount. A provincial portion is also claimable on top of the federal amount.

Who Can Apply for the DTC?

There is no age limit. Children, adults, and seniors can all apply. Eligibility is not based on your diagnosis or medical condition alone — it is based on how your impairment affects your ability to perform daily activities.

To be eligible, you must meet all three of the following criteria:

• You have a severe impairment in physical or mental functions
• The impairment is prolonged — it has lasted or is expected to last for a continuous period of at least 12 months
• You are restricted in performing a basic activity of daily living at least 90% of the time

Basic Activities of Daily Living Covered by the DTC

• Speaking
• Hearing
• Walking
• Eliminating (bowel or bladder functions)
• Feeding yourself
• Dressing yourself
• Mental functions necessary for everyday life
• Life-sustaining therapy (e.g., dialysis, insulin therapy)

A person may also qualify if they have a combination of significant restrictions in two or more of these areas, even if no single restriction is severe enough on its own.

Step-by-Step: How to Apply for the DTC

The DTC application is done using Form T2201, Disability Tax Credit Certificate. The form has two parts: Part A (completed by you or your representative) and Part B (completed by your medical practitioner). You can apply digitally or by paper mail.

Step 1 — Complete Part A (Your Section)

The person with the disability or their legal representative must fill out Part A. This section asks for:

• Basic personal information (name, date of birth, SIN, address)
• Information about a supporting family member who may claim the credit, if applicable
• A signed authorization — if applying by paper, the person with the disability (or legal guardian if under 18) must sign Part A, Section 4 before the form can be processed

Digital method: Complete Part A online through CRA My Account, or call the CRA and have them fill out Part A for you by phone. At the end of this step, you will receive a reference number — you must give this number to your medical practitioner so they can complete Part B online.

Paper method: Download and print Form T2201 from Canada.ca, fill out Part A, sign it, and hand the form to your medical practitioner to complete Part B.

Step 2 — Have Your Medical Practitioner Complete Part B

Part B must be completed by a qualified medical practitioner. Applicants cannot fill out Part B themselves. The practitioner certifies the nature and effects of the impairment. Which type of medical practitioner can complete Part B depends on the category of impairment:

Note: Your medical practitioner may charge a fee for completing the form. The federal government has allocated funding to help cover the cost of medical forms required for DTC applications — ask your practitioner about this.

Step 3 — Submit the Completed Form to the CRA

You have two ways to submit the completed Form T2201:

• Online: If using the digital method, your medical practitioner submits Part B electronically using the reference number you provided. You can also submit supporting documents through CRA My Account by selecting "Submit documents."
• By mail: If using the paper method, mail the completed and signed form to one of the CRA's three tax centres. The mailing addresses are listed on the last page of Form T2201.

Tip: Submit your DTC application before you file your tax return for that year to avoid delays. Do not apply using both the digital and paper methods for the same application — this will cause processing delays.

Step 4 — Wait for the CRA's Decision

The CRA aims to process DTC applications and mail a Notice of Determination within 8 weeks of receiving the completed form. Processing times may be longer during busy periods, and the CRA may contact your medical practitioner with follow-up questions.

You can track the status of your application through the progress tracker in your CRA My Account.

Step 5 — Claim the Credit on Your Tax Return

Once the CRA approves your application, you can claim the disability amount on your annual income tax return. Enter the amount on the correct line depending on who is claiming:

Transferring the DTC to a Supporting Family Member

If the person with the disability does not need the full credit to reduce their own income tax to zero, the remaining amount can be transferred to a supporting family member. A supporting family member is someone who the person with the disability depends on for at least one basic necessity of life (food, shelter, or clothing). This can include a parent, grandparent, spouse, child, sibling, aunt, uncle, niece, or nephew.

To allow for a transfer, the supporting family member must be identified in Part A, Question 2 of the DTC application form before submission.

Claiming DTC for Past Years (Retroactive Claims)

If you were eligible for the DTC in previous years but never claimed it, you can go back up to 10 years. When filling out the application, check the box asking the CRA to adjust all applicable previous years. The CRA will then reassess those returns and send you any resulting refund. If you did not check this box, you can still request adjustments in writing or make changes online through CRA My Account.

How Long Does DTC Approval Last?

DTC approvals are often granted for a set number of years — commonly 5 or 10 years — after which you will need to reapply. Make sure to reapply during the year your approval expires. Some applicants are approved indefinitely, meaning they do not need to reapply unless the CRA specifically requests it. Your Notice of Determination will indicate the period covered.

What If Your Application Is Denied?

Being denied does not always mean you are ineligible. Common reasons for denial include insufficient detail in the form or information that needs clarification. Here are your options:

• Contact the CRA to understand exactly why your application was denied — the Notice of Determination will also include the reason
• Request a review of your application by the CRA
• File an objection with the Chief of Appeals — you have 90 days from the date on your Notice of Determination to do this
• Escalate to Tax Court if the Chief of Appeals denies your objection
• Reapply at any time with updated or more detailed medical information

Benefits Linked to DTC Approval

Getting approved for the DTC can open the door to other valuable programs and benefits, including:

• Registered Disability Savings Plan (RDSP): A long-term savings plan with government grants and bonds for people with disabilities
• Child Disability Benefit (CDB): An additional tax-free monthly payment added to the Canada Child Benefit (CCB) for families caring for a child under 18 with a severe impairment — up to $3,411 per year ($284.25/month)
• Canada Disability Benefit (CDB): A newer federal benefit for working-age Canadians with disabilities who have an approved DTC certificate
• Home Buyers' Plan for people with disabilities: Special RRSP withdrawal rules for accessible home purchases

Quick Summary: DTC Application at a Glance

Frequently Asked Questions

Do I have to reapply for the DTC every year?

No. Once approved, you simply claim the credit on your annual tax return. You only need to reapply when your approval period expires or if the CRA asks you to.

Can I apply for the DTC for my child?

Yes. A parent or legal guardian can apply on behalf of a child under 18. If approved, the child may qualify for the base disability amount plus the supplement for children. The credit can also be transferred to the parent if the child does not have taxable income.

How do I know if my impairment qualifies?

Eligibility is based on the effects of your impairment on daily living, not the diagnosis itself. If your impairment restricts you in one or more basic activities of daily living at least 90% of the time for at least 12 continuous months, you may qualify. Your medical practitioner's certification is key.

Can the DTC create a refund?

The DTC is non-refundable, so it can reduce your tax owing to zero but cannot generate a refund in the current year. However, reassessments for prior years where you paid taxes may result in a refund for those past years.

What is the difference between the DTC and the Canada Disability Benefit?

The DTC is a tax credit applied when filing your annual return. The Canada Disability Benefit (CDB) is a separate monthly payment program for working-age Canadians with low to moderate income — but you must have an approved DTC certificate to access it.

If you want to know other articles similar to How to Apply for the Disability Tax Credit (DTC) in Canaday ou can visit the category Blog on Public Subsidies.