What is the Disability Tax Credit (DTC)?
The Disability Tax Credit (DTC) is a non-refundable tax credit offered by the Government of Canada, administered by the Canada Revenue Agency (CRA). It helps persons with disabilities or their supporting family members reduce the amount of income tax they may have to pay. If you have a severe and prolonged impairment, you may apply for the credit. If approved, you can claim it at tax time to offset some extra costs related to the impairment.
Who is eligible?
According to the official page, individuals with a severe and prolonged impairment may apply. Specific eligibility criteria, such as types of impairments or severity thresholds, are not listed on the page; please refer to official guidance at the time of application.
How to apply?
As of July 14, 2025, the CRA no longer accepts DTC applications through the “Submit documents” section of your CRA account. You must send your application using one of these methods:
- Digital DTC application form
- By mail
The official page states: “You may not send DTC forms through the ‘submit documents’ section of your CRA account.” For more details, visit the page “Help speed up your disability tax credit application.”
You will need Form T2201, Disability Tax Credit Certificate, which is typically completed by a medical practitioner to certify the severity and duration of the impairment.
Can you claim retroactively?
The official page does not specify whether retroactive claims are allowed or any time limits. For retroactive rules, consult official guidance or contact the CRA.
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