Disability Tax Credit (DTC) Application
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What is the Disability Tax Credit (DTC)?
The Disability Tax Credit is a non-refundable tax credit offered by the Government of Canada. It helps individuals with disabilities or their supporting family members reduce the amount of income tax they may owe. The DTC also opens up opportunity for savings plans, child benefits, and provincial/territorial benefits.
Who is Eligible?
You may qualify for the DTC if you have severe and prolonged impairment that significantly affects daily activities, such as:
• Walking
• Hearing
• Speaking
• Vision
• Dressing, feeing, or personal care
• Mental functions (memory, problem-solving, etc)
• Life-sustaining therapy requirements
A qualified healthcare provider (doctor, nurse practitioner, or specialist) must certify your condition using Form T2201Disability Tax Credit Certificate.
Benefits of the Disability Tax Credit
1 - Tax Savings
• The DTC can reduce the amount of income tax you owe each year.
• If you do not have enough income to use the credit, a supporting family member (spouse, parent, or caregiver) may be able to claim it.
2 - Retroactive Tax Refunds
• If you were eligible in previous years but did not claim the credit, you can apply for up to 10 years of retroactive tax refunds.
3 - Access to Additional Benefits
Being approved for the DTC may help you qualify for other government programs, such as:
• Child Disability Benefit (CDB) - A monthly payment for eligible families with children under 18 years old.
• Registered Disability Savings Plan (RDSP) - A savings plan that allows individuals with disabilities to save for the future with government contributions.
• Provincial/Territorial Benefits - Some regions offer additional tax credits or savings for those who qualify for the DTC.
How to Apply for the Disability Tax Credit
You apply for the DTC by filling out a form from the Canada Revenue Agency (CRA) called the Disability Tax Credit Certificate (form T2201). Copies of this application are available online or can be requested from the CRA. The form is 16 pages long and has two parts.
Part A (pages 1 to 2)
Part A must be completed and signed by you or your legal representative. You can also fill out Part A of the form online through your My Account or by calling the CRA. You will receive a reference number.
Part B (pages 3 to 16)
Part B is a medical report that must be completed and signed by your doctor, nurse practitioner or another qualified health professional. Other health professionals can only fill out the form for you if your disability is within their area of practice.
Health professionals who can complete this form include:
• Doctor
• Nurse Practitioner
• Optometrist (vision)
• Speech Language Pathologist (speaking)
• Audiologist (hearing)
• Occupational Therapist (walking, feeding, dressing)
• Physiotherapist (walking)
• Psychologist (mental functions necessary for everyday life)
You do not need to qualify under every daily restriction category (listed on the previous page). Only have your medical practitioner fill out information for the categories that apply to you; the rest of the categories can be left blank.
If you are found eligible, the CRA will determine if you’re markedly or cumulatively restricted.
After your medical practitioner fills out Section B, they will sign it and return the application form to you or submit through the mail.
Medical practitioners now have the option to fill out their section of the form online. You can give your medical practitioner your reference number to allow them to submit your application on your behalf. There are some limitations to adding attachments to the online application, so they may decide to mail your form with supporting documentation.
How Long Does it Take to be Approved?
The Disability Tax Credit can take 2-3 months to be processed once received by the Tax Centre. They will communicate their decision and any requests for additional information through letter mail.
PLEASE NOTE: It is very common for the CRA to request additional information prior to completing the approval process. CRA sends a form directly to the practitioner requesting the specific information they require. This request does not mean you will be denied.
Resources
Canada Revenue Agency
• Demystifying the Disability Tax Credit
Disability Alliance BC Help Sheets
• The Disability Tax Credit
• A Guide to the Disability Tax Credit for Youth
• The RDSP and People Receiving Social Assistance
Information about the Registered Disability Savings Plan (RDSP)
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Information about the Child Disability Benefit (CDB)