The Disability Tax Credit (DTC) is a non-refundable federal tax credit for people with a severe and prolonged impairment, or the family member who supports them. For 2026, the disability amount is $10,341, plus up to $6,032 more for a child under 18. Just as important, DTC approval is the key that unlocks the Registered Disability Savings Plan, the Canada Disability Benefit and the Child Disability Benefit.
How much you can get
The DTC doesn’t pay you a set amount of cash. It lowers the income tax you owe. You claim the “disability amount” on your tax return, and the federal credit is worth that amount multiplied by the lowest federal tax rate. Provinces and territories have their own disability amounts too, which you claim on the same return.
| Tax year | Disability amount | Extra supplement for a person under 18 |
|---|---|---|
| 2026 | $10,341 | Up to $6,032 |
| 2025 | $10,138 | Up to $5,914 |
The supplement for children can be reduced if someone claims child care expenses or attendant care expenses for the child. For 2026, the reduction applies to those expenses above $3,533.
Because the credit is non-refundable, it only helps if there is tax to reduce. If the person with the disability doesn’t need all of it, some or all of it can be transferred to a supporting family member named on the application. That can be a spouse or common-law partner, or a relative the person depends on for basic needs, such as a parent, grandparent, child, grandchild, brother, sister, aunt, uncle, niece or nephew.
Why the DTC matters even if you pay little tax
Many people apply for the DTC mainly because other programs require it:
- Registered Disability Savings Plan (RDSP): you need DTC approval to open an RDSP and to get up to $3,500 a year in grants and up to $1,000 a year in bonds.
- Canada Disability Benefit: DTC approval is required. The maximum for July 2026 to June 2027 is $204.20 a month. Recipients can also get a one-time $150 payment, per approved DTC certificate, to help with the cost of getting the DTC. No application is needed for that payment.
- Child Disability Benefit: families who get the Canada Child Benefit receive up to $3,480 a year per child approved for the DTC, for July 2026 to June 2027.
Who qualifies
You may qualify if a medical practitioner certifies that you have a severe and prolonged impairment in physical or mental functions. Prolonged means it has lasted, or is expected to last, at least 12 months in a row.
The CRA looks at nine categories:
- Vision.
- Speaking.
- Hearing.
- Walking.
- Eliminating (bowel or bladder functions).
- Feeding.
- Dressing.
- Mental functions.
- Life-sustaining therapy (therapy needed to support a vital function, which has its own time rules).
In most categories, you must be markedly restricted. That means you can’t do the activity, or it takes you three times longer than someone of similar age without the impairment, even with therapy, medication and devices. The restriction must be present all or almost all of the time, which the CRA describes as generally at least 90% of the time.
If no single restriction is marked, you may still qualify through the cumulative effect of significant restrictions in two or more categories.
Having a particular diagnosis doesn’t decide it on its own. The CRA looks at how the impairment affects your daily life.
How to apply
The application is Form T2201, the Disability Tax Credit Certificate. It has two parts: Part A for you, and Part B for your medical practitioner.
- Complete Part A. The fastest way is the digital form: sign in to your CRA account and choose “Apply for the disability tax credit,” or call the CRA at 1-800-959-8281. You can also print Form T2201 and fill in Part A by hand. In Part A you can give the CRA permission to adjust your past tax returns if you’re approved.
- Ask a medical practitioner to complete Part B. Medical doctors and nurse practitioners can complete it. Some other practitioners can certify the category in their field: optometrists can certify vision, audiologists hearing, speech-language pathologists speaking, psychologists mental functions, physiotherapists walking, and occupational therapists walking, feeding and dressing.
- Send it in. With the digital form, the application is sent automatically once your practitioner finishes Part B online. For paper forms, mail both parts to your tax centre.
- Track it. Your CRA account shows the progress of a complete application.
Two changes in 2026 to know about:
- Since July 14, 2026, the “submit documents” service in your CRA account no longer accepts DTC applications, unless the CRA asks for something. Use the digital form or mail.
- Since September 8, 2026, the CRA no longer accepts versions of Form T2201 older than 2023. If you use an old form, you’ll have to send it again.
If your practitioner charges a fee to fill in the form, you pay it, but you can claim it as a medical expense.
How long approval takes and how you get it
The CRA’s service standard is to send a notice of determination within eight weeks of receiving your form, and it aims to meet that 95% of the time. If the CRA needs more information, it may contact your practitioner, which adds time.
Once approved, your notice of determination explains the decision, and you claim the disability amount on your tax return for the years you’re approved for.
Claiming past years, up to 10 years back
If you were eligible in earlier years but didn’t claim, you can claim the DTC for up to 10 years back. If you ticked the box in Part A, the CRA will reassess your past returns for you. Otherwise, you ask for a change to each return yourself. The refund from past years can be large, but reassessing several past returns can add time after the DTC decision.
Beware of paid DTC “consultants”
Some companies offer to apply for you in exchange for a large fee or a share of your refund. You don’t need to pay anyone to apply. The CRA answers questions about the DTC for free at 1-800-959-8281, and free tax clinics through the Community Volunteer Income Tax Program can also help with the application.
A federal law, the Disability Tax Credit Promoters Restrictions Act, sets a fee cap of $100 for help with a DTC request and $100 per tax year for help with related adjustments. However, the CRA says the regulations are suspended until further notice because of a court injunction. As of September 2026, that means the cap is not being enforced. Read any contract carefully before you sign.
Scam warning: the government never asks for payment or gift cards to release a benefit. See our scams guide.
Other things to watch for
- Use the current form. Pre-2023 versions of Form T2201 are no longer accepted.
- Answer information requests. If the CRA asks your practitioner for more details, they generally have 60 business days to respond.
- Proposed changes. The Spring Economic Update 2026 proposed easier certification for certain long-lasting conditions and letting more practitioners certify some categories. These are proposals, not law, as of September 2026.
After approval, look at the disability discounts available in Canada and the becoming disabled checklist for other supports.
Common questions
How much is the disability tax credit worth in 2026?
The 2026 disability amount is $10,341, with a supplement of up to $6,032 for a person under 18. Your actual tax saving is a percentage of that amount, plus any provincial or territorial credit.
How far back can I claim the disability tax credit?
Up to 10 years, if you were eligible in those years. The CRA can adjust your past returns if you give permission on the form.
How long does DTC approval take?
The CRA aims to send a decision within eight weeks of receiving a complete form. It can take longer if the CRA needs more information from your practitioner.
Do I need a company to apply for the disability tax credit?
No. You can apply yourself through your CRA account or by mail, and the CRA and free tax clinics can help at no cost.
Can I get the DTC if I don’t pay income tax?
Yes, you can be approved. The credit may not lower your own tax, but it can be transferred to a supporting family member and it opens the door to the RDSP and disability benefits.
Does the DTC give me a monthly payment?
No. The DTC reduces income tax. Monthly payments come from programs it unlocks, such as the Canada Disability Benefit and the Child Disability Benefit.
