The Disability Tax Credit (DTC) is a non-refundable tax credit in Canada that's offered to people with disabilities. The federal component of the DTC does not change – as of 2025, it's $10,138 across the country for those 18 years or older.
The DTC’s provincial component differs across provinces and territories, ranging from $4,009 to $16,882.
In this article, we’ll properly define the DTC, compare its rates between provinces and territories, and clarify eligibility requirements to ensure you get the assistance you’re entitled to.
Key Takeaways
- The disability tax credit has a federal component worth $10,138 across Canada.
- The DTC’s provincial and territorial component amount varies depending on where you live.
- The DTC is a non-refundable tax credit that lowers the amount of income tax people with disabilities must pay.
- This tax credit is aimed at helping those with disabilities cover increased living and medical expenses.
What is the Disability Tax Credit?
The DTC is a non-refundable tax credit designed to support people with disabilities by decreasing the amount of income tax they may owe.
It's meant to help the recipient (or parents/guardians of children or people with disabilities) pay for increased medical and living expenses incurred due to a mental or physical impairment.
How much is the disability tax credit in Canada?
If you’re 18 years and older, you may claim the base disability tax credit amount. If you’re a parent of a disabled child who's under the age of 18, you may also be entitled to a supplementary amount.
Here are the federal DTC amounts for the 2025:
- $10,138 for those who are 18 years and older
- Up to $5,914 as an additional supplement if the disabled person is under 18 (for a total amount of $16,052)
If you don't need the full claim to reduce your income tax, you may transfer the remaining amount to your supporting family members.
Those with children under 18 who are receiving the Canada child benefit and are eligible for the DTC may automatically be eligible for the Child Disability Benefit, which is a tax-free monthly payment.
Disability tax credit amount by province
The DTC is broken down into provincial and federal amounts. While the federal portion is the same across the country, the provincial amount varies considerably between provinces and territories.
The below table lists the disability tax credit amount in each of Canada’s provinces and territories:
| Province | Tax Credit Amount |
|---|---|
| Alberta | *18 years of age or older: $16,882 * Under 18 years old: use Worksheet AB428 to calculate the amount. |
| British Columbia | *18 years of age or older: $9,435 * Under 18 years old: use Worksheet BC428 to calculate the amount. |
| Manitoba | * 18 years of age or older: $6,180 * Under 18 years old: use Worksheet MB428 to calculate the amount. |
| New Brunswick | * 18 years of age or older: $9,747 * Under 18 years old: use Worksheet NB428 to calculate the amount. |
| Newfoundland and Labrador | * 18 years of age or older: $7,299 * Under 18 years old: use Worksheet NL428 to calculate the amount. |
| Northwest Territories | * 18 years of age or older: $14,088 * Under 18 years old: use Worksheet NT428 to calculate the amount. |
| Nova Scotia | * 18 years of age or older: $7,341 * Under 18 years old: use Worksheet NS428 to calculate the amount. |
| Nunavut | * 18 years of age or older: $15,973 * Under 18 years old: use Worksheet NU428 to calculate the amount. |
| Ontario | * 18 years of age or older: $10,017 * Under 18 years old: use Worksheet ON428 to calculate the amount. |
| Prince Edward Island | * 18 years of age or older: $6,890 * Under 18 years old: use Worksheet PE428 to calculate the amount. |
| Quebec | * $4,009 for severe or prolonged disability (this amount may be reduced if you received the supplement for handicapped children). |
| Saskatchewan | * 18 years of age or older: $10,894 * Under 18 years old: use Worksheet SK428 to calculate the amount. |
| Yukon | * Under 18 years old: $2,616 |
Who qualifies for the disability tax credit?
In general, you or your dependent will qualify for the DTC in the event of severe or prolonged mental or physical impairment that stops you from working or carrying out day-to-day functions, such as walking, hearing, speaking, feeding yourself, etc.
That said, qualifying for the DTC isn’t an exact science – there isn’t a formula to determine if the Canada Revenue Agency (CRA) will approve an application.
The CRA requires a medical practitioner to certify you or your dependent have a severe impairment in one eligible category of determination, have significant limitations in at least two categories, or receive therapy to support a key life function.
The CRA’s eligibility categories are as follows:
- Speaking
- Hearing
- Walking
- Mental functions
- Vision
- Dressing
- Feeding
- Eliminating (bowel or bladder functions)
Work with your doctor or medical practitioner to build the best case for qualifying for the DTC.
The CRA advises hopeful applicants to seek out the following practitioners to certify their impairment and build a case to qualify for the DTC:
- Medical doctor: All impairments
- Nurse practitioner: All impairments
- Audiologist: Hearing
- Speech-language pathologist: Speaking
- Occupational therapist: Dressing, walking, feeding
- Physiotherapist: Walking
- Psychologist: Mental
- Optometrist: Vision
How to apply for the disability tax credit
You can apply for the DTC using the CRA’s digital form, or by calling the CRA and having an agent fill out the digital form.
The applicant or the applicant’s parent or legal representative must fill out Part A, and their medical practitioner must fill out Part B.
You can also apply for the DTC by filling out and mailing a paper form to CRA.
How to apply online
Follow these steps to apply for the DTC via the digital form:
- Sign into your My Account
- Click on Benefits and credits
- Select "Benefits and credits"
- Click on the "Apply to DTC" button
- Upon completing Part A of the DTC form, you will receive a reference number
- Give the reference number to your medical practitioner – they will use it to fill out Part B
- Upon completion, your medical practitioner will submit Part B to CRA on your behalf
How to apply over the phone
You can also call CRA and have Part A of the digital form filled out for you or the person under your car. To do so, follow these steps:
- Call 1-800-959-8281 to speak with a call service agent
- Call 1-800-463-4421 to use the automated voice service
- Before you begin, you must be able to confirm your identity
- You will receive a reference number – give this number to the medical practitioner certifying the claim to fill out Part B
- The medical practitioner will submit Part B
If you are calling on behalf of the person in your care, have the following information ready:
- Basic information about the person’s impairment
- If transferring the credit, basic information for the parent or legal representative claiming the tax credit
- You will receive a reference number – give this number to the medical practitioner certifying the claim to fill out Part B
- The medical practitioner will submit Part B
How to apply through the mail
Follow these steps to fill out the paper form when applying for the DTC:
- Fill out Part A of the T2201 Disability Tax Credit Certificate
- Print the form
- The person with the disability (over 18 years of age) or their parent/legal representative must sign the form
- Give the form with Part A completed to the medical practitioner certifying the claim
- The medical practitioner will fill out Part B and sign the form
- Either the patient or the medical practitioner can submit the form
If submitting the form by mail, send it to any of three tax centres:
- Jonquière tax centre
- Sudbury tax centre
- Winnipeg tax centre
If your application is approved, you may claim the disability amount on your tax return. You’ll be notified which year(s) you’re eligible for in your notice of determination. You don’t need to reapply every year unless the CRA asks you to do so.
What to do if your DTC application is denied
If your DTC claim is denied, you can do the following:
- Call CRA to talk about your application
- Request they review your application or you can submit a new application
- File an official objection
To contact the CRA by phone, call 1-800-959-8281 to talk to a CRA agent.
To request a review of your/your dependent’s DTC application, or to submit a new application:
- Sign into your CRA My Account and then select "Submit documents"
- Submit any updated or new medical reports
- Submit any documentation from your medical practitioner who is familiar with your situation and can detail how the impairment negatively affects your life
If submitting new documentation or a new application by mail, send this material to the same tax centre you sent your paper application.
To file an official objection: File an income tax objection within 90 days of getting your decision.
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Claiming the DTC for yourself or your dependent is very similar, and is done so in Part A of Form T2201 (either online or written).
To claim the DTC for yourself, provide the following:
- Your name
- Your address
- Your birthday
- Authorization for CRA to contact your medical practitioner
To claim the DTC for your dependent, provide the following:
- Your dependent’s name
- Your dependent’s address
- Your dependent’s birthday
- Authorization for CRA to contact your dependent’s medical practitioner
What other benefits could I qualify for?
There are many other benefits you may qualify for if you qualify for the DTC. Such benefits include:
- Canada Disability Savings Bond: Depending on your family income, you may be eligible for a savings bond of up to $1,000 per year if you or your dependent are receiving the Registered Disability Savings Plan (RDSP).
- Canada Disability Savings Grant: Based on income level, this is a grant that is paid into your RDSP and can be matched up to 300% – the maximum yearly amount is $3,500.
- CPP Disability Pension: A taxable monthly payment available to CPP contributors who are unable to work due to a disability.
- CPP Post Retirement Disability Benefit: The CPP Post Retirement Disability Benefit is for those CPP contributors who are under 65 but cannot work due to a disability.
- Children’s CPP Benefit: The dependent child or children under 18 of someone receiving the CPP disability pension can receive the Children’s CPP Benefit.
- Medical Expenses Tax Credit: This allows you to claim (for yourself or on behalf of a dependent) a portion of medical expenses related to a disability.
- Registered Disability Savings Plan: This plan is designed to help you or a dependent save over the long run if dealing with a disability.
- Canada Caregiver Credit: A tax credit designed for a caregiver with a child or dependent with a disability.
FAQ
Can learning disabilities qualify for the DTC?
A learning disability may qualify for the DTC, but it likely depends on the severity of the impairment. Speak with your medical practitioner to build a case that demonstrates how the impairment has impacted your or your dependent’s life.
Is the disability tax credit a monthly payment?
No, the DTC is not a monthly payment. It's a tax credit, so qualified individuals can receive a refund on a portion of the income tax they paid. Unused portions can be transferred to supporting family members.
How much disability tax credit will I get if I apply?
The federal amount for 2025 is $10,138, and the additional supplement for children under 18 is up to $5,914. The provincial component varies between provinces and territories, ranging from $4,009 (Quebec) up to $16,882 (Alberta).
How is the Canadian disability tax credit calculated?
The disability tax credit for a tax year is equal to the appropriate tax rate percentage for the year (15% in 2025), multiplied by the base amount. When applicable, the supplemental amount may also be included in the calculation.
How long does it take to get your disability tax credit after application?
You should receive your notice of DTC determination within 8 weeks after the CRA receives your application. It may take longer if any of the required information is missing. Generally, electronic filing is quicker than paper filing.
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