If my dependent or I have a disability, what are the steps for applying for the Disability Tax Credit (DTC)?

Explanation of the Disability Tax Credit in Canada and a questionnaire to see if you qualify

What is the disability tax credit?

The disability tax credit (DTC) is a non-refundable tax credit that helps persons with disabilities or their supporting persons reduce the amount of income tax they may have to pay. An individual may claim the disability amount once they are eligible for the DTC. This amount includes a supplement for persons under 18 years of age at the end of the year.

The purpose of the DTC is to provide for greater tax equity by allowing some relief for disability costs since these are unavoidable additional expenses that other taxpayers don’t have to face.

Being eligible for the DTC can open the door to other federal, provincial or territorial programs such as the registered disability savings plan, the working income tax benefit, and the child disability benefit

Once you deem yourself eligible, follow these steps:

  • Download and fill out the first page of the T2201.
  • Have a medical practitioner fill in the remainder of the application.
  • Send the completed forms to the CRA through My Account and wait for the approval. 

The CRA's website explains the process in detail.

There is a questionnaire at the top of the page to see whether you are eligible. 

Here is a sample of the first page of the T2201 - Disability Tax Certificate

This is the only page you are responsible for filling in.

Section 3 is very important. If you want to have the CRA adjust your returns for you, select "Yes." In some cases, this could mean going back as far as 10 years to adjust the returns. You can include a letter to the agents about how you would like the adjustments to be applied if you have a significant other.