The Disability Tax Credit (DTC) is a non-refundable federal tax credit for individuals with severe and prolonged impairments in physical or mental functions. For 2026, the federal base amount is $10,138, generating a federal tax credit of $1,521 ($10,138 × 15%). Children under 18 can claim an additional supplement up to $5,914.
Application
Apply using Form T2201 (Disability Tax Credit Certificate). Part A is completed by the applicant; Part B by a qualified medical practitioner. Submit to CRA, which reviews and issues a determination valid for 5 to 10 years (then renewable).
Benefits unlocked by DTC approval
- Registered Disability Savings Plan (RDSP)
- Child Disability Benefit ($3,411/year supplement to CCB for July 2025-June 2026)
- Canada Workers Benefit disability supplement
- Expanded medical expense credit eligibility
- Flexible Home Buyers’ Plan rules for related disabled person
Transferring unused DTC
If the person with the disability has insufficient taxable income, the unused DTC can be transferred to a supporting family member on line 31800 of the supporter’s T1.