Disability Tax Credit (DTC)

What it is

A federal tax credit for people with a lasting impairment. It reduces the income tax you owe — and it can be transferred to a supporting family member if you do not owe enough tax to use it yourself.

Who it is for

People whose impairment has lasted, or is expected to last, at least 12 months, and who are markedly restricted in an everyday activity almost all of the time — counted with their medication and equipment, not without.

What you need first

Nothing else first — this is the starting point. And nothing you already have counts instead: being approved for ODSP, AISH or a Canada Pension Plan disability benefit does not give you the Disability Tax Credit. They are separate approvals with different tests, and a great many people never apply because they assume they are already covered.

How to apply

Form T2201. You fill in Part A; a practitioner fills in Part B. A doctor or nurse practitioner can sign any section, and for several impairments the specialist you already see can sign instead — an optometrist for sight, an audiologist for hearing, a psychologist for mental functions. It can be submitted online or by mail. If you are approved, you can ask for it to be applied to up to 10 previous years.

What it leads to

The Canada Disability Benefit, the Registered Disability Savings Plan, the Child Disability Benefit — and, in several provinces, faster access to provincial support.

What it is worth

$10,341

is the disability amount for the 2026 tax year — a federal tax reduction of up to $1,448 for an adult. A provincial credit is added on top, and it differs in all thirteen jurisdictions.

This is not money received. The credit reduces income tax owed; somebody who owes no tax receives nothing from it directly, which is why the Canada Disability Benefit and the Registered Disability Savings Plan matter more for a low income.

$10,138

is the disability amount for the 2025 tax year, for anyone 18 or older on the last day of the year.

This is not money received. The DTC is a non-refundable credit: this amount reduces the income tax owed, and pays nothing on its own to someone who owes none. Its cash value depends on the lowest federal rate and a provincial credit that differs by jurisdiction.

$5,914

is added on top for a child under 18, bringing the 2025 amount to $16,052.

The supplement is reduced by child care and attendant care expenses claimed for the same child. It is not a payment.

96.6%

of completed Disability Tax Credit applications are approved. Fewer than 4% are refused or under appeal.

This is the approval rate for COMPLETED applications only — both Part A and Part B, the second signed by a medical practitioner. It is not a prediction for any individual, and it says nothing about people who cannot get Part B completed, which is the barrier advocates name most often.

This is an amount you claim, not money that arrives. The credit is non-refundable: it lowers the income tax you owe, and on its own it pays nothing at all to someone who owes none. What approval always does is open the three programs below — and those do pay.

Government sets these figures. The amounts are adjusted most years in July; the rest change when a new report is published. Beside each one is the day somebody last opened the official page and confirmed it — so you can see how fresh the number is rather than take it on trust.

• Department of Finance Canada, published 2026 · 2026 tax year (opens in a new tab)↗ Checked August 26, 2026
• Canada Revenue Agency, published 2026 · 2025 tax year (opens in a new tab)↗ Checked August 4, 2026
• Canada Revenue Agency (Disability Advisory Committee), published 2025 · fifth annual report, 2024 (opens in a new tab)↗ Checked August 5, 2026

The official page

Always the final word on rules, amounts and forms:

canada.ca (opens in a new tab)↗