The Disability Tax Credit (DTC) is a non-refundable federal tax credit available to Canadians with a severe and prolonged impairment in physical or mental functions, certified by a medical practitioner on Form T2201. The 2026 federal disability amount is $10,341, providing a federal tax reduction of up to $1,448 (at the 14 percent lowest bracket). Provincial DTC amounts add to this. Eligibility is decided by the CRA, not the medical practitioner; the practitioner certifies the impairment, but CRA reviews the form and approves or denies the credit.
Quick answer: The 2026 federal disability amount is $10,341, providing up to $1,448 of federal tax reduction. Provincial DTC amounts layer on top. Eligibility is decided by CRA based on Form T2201 submitted by a medical practitioner.
What to do next: Estimate your potential DTC tax savings and check eligibility categories. Calculate DTC value →
The four eligibility categories
Under section 118.3 of the Income Tax Act, an individual qualifies for the DTC if they are markedly restricted in one of the basic activities of daily living, significantly restricted in two or more, in need of life-sustaining therapy, or have an impairment in vision. The threshold for each category is specific.
| Category | Threshold to qualify |
|---|---|
| Marked restriction in one basic activity of daily living | The person is unable, or takes an inordinate amount of time, to perform the activity all or substantially all of the time (90% or more) |
| Significant restriction in two or more basic activities | The cumulative effect of the restrictions is equivalent to a marked restriction in a single activity |
| Life-sustaining therapy | Therapy required at least 2 times per week, totalling at least 14 hours per week (reduced from 14 hrs/wk in Budget 2022) |
| Vision impairment | Visual acuity of 20/200 or less in the better eye with correction, or visual field of 20 degrees or less |
What counts as a basic activity of daily living
- Speaking
- Hearing
- Walking
- Eliminating (bowel or bladder functions)
- Feeding
- Dressing
- Mental functions necessary for everyday life (memory, problem-solving, goal-setting, attention, adaptive functioning, emotional regulation)
Working, housekeeping, recreational activities, and social activities are not basic activities of daily living. A taxpayer who can do their job but cannot dress themselves all or substantially all of the time may still qualify.
Prolonged criterion
The impairment must be prolonged: it has lasted or is expected to last for a continuous period of at least 12 months. Temporary disabilities (broken bones, post-surgical recovery) do not qualify. Chronic conditions that wax and wane may still qualify if the markedly restricted state is the dominant pattern.
The 90 percent rule explained
“Markedly restricted” means the person is unable, or takes an inordinate amount of time, to perform the activity at least 90 percent of the time, even with therapy and the use of appropriate devices and medication. CRA looks at the situation when the person is at their best with appropriate support, not at their worst untreated state. A person who takes 30 minutes to dress when most adults take 5 minutes meets “inordinate amount of time.”
2026 DTC dollar values
| Item | 2026 amount | Federal credit at 14% |
|---|---|---|
| Disability amount (base) | $10,341 | $1,448 |
| Supplement for under 18 (2025 figure; 2026 indexed) | $5,914 (2025; subject to indexing) | $828 |
| Combined for child under 18 | ~$16,255 | ~$2,276 (federal) |
Provincial disability amounts apply on top of the federal amount. Combined federal-plus-provincial DTC tax reduction for an adult is typically $1,800 to $2,800 per year depending on province. For a child under 18, the combined federal-plus-provincial credit is typically $2,800 to $4,500 per year.
The supplement for those under 18
A child under 18 who qualifies for the DTC also gets the supplement amount in addition to the base disability amount. The supplement is reduced by attendant care or child care expenses claimed for the child above a certain threshold ($3,464 for 2024; indexed). Most parents do not lose the supplement entirely, but those who claim large attendant care expenses may.
How to apply: Form T2201
- Download Form T2201 Disability Tax Credit Certificate from canada.ca.
- The applicant fills out Part A (or has it filled out for them).
- A medical practitioner fills out Part B. Authorized practitioners include medical doctors, nurse practitioners, optometrists, audiologists, occupational therapists, physiotherapists, psychologists, and speech-language pathologists, depending on the impairment category.
- Submit to CRA: online through CRA My Account (Submit Documents service), by mail, or by the medical practitioner’s digital application portal.
- CRA reviews the form, may request additional information, and issues an approval or denial letter.
If CRA denies the application
You can:
- Request a reconsideration with new medical information.
- File a Notice of Objection on Form T400A within 90 days of the assessment that disallowed the credit.
- Submit a new T2201 with additional supporting evidence at any time.
- Appeal to the Tax Court of Canada under the Informal Procedure (no lawyer required) if the appeal of an objection denial is unsuccessful.
Common eligibility myths
| Myth | Fact |
|---|---|
| You need a “permanent” disability | Prolonged means at least 12 months. Disabilities expected to improve in less than 12 months do not qualify; many lifelong conditions do. |
| You must be unable to work | Working capacity does not affect eligibility. The test is basic activities of daily living. |
| Mental health conditions do not qualify | Severe depression, schizophrenia, bipolar disorder, autism spectrum disorder, ADHD, learning disabilities, and dementia commonly qualify under the mental functions category if the impairment is severe and prolonged. |
| Children rarely qualify | Many children qualify under mental functions for autism spectrum disorder, severe ADHD, learning disabilities with significant impact, and developmental delays. |
| You need to pay a clinic to apply | The taxpayer or family member can complete Part A; only Part B requires a medical practitioner. Some clinics charge contingent fees of 30 percent of the refund. Doing it yourself with a doctor is far cheaper. |
Cross-references
- DTC Retroactive Claims: Recover Up to 10 Years
- RDSP Rules: Grants, Bonds, and Withdrawal Penalties
- Child Disability Benefit and Canada Disability Benefit
- DTC Transfer to a Spouse, Parent, or Family Member
Frequently asked questions
- Who qualifies for the Disability Tax Credit in Canada?
- Canadians with a severe and prolonged impairment in physical or mental functions, certified by a medical practitioner on Form T2201 and approved by CRA. The impairment must fall under one of four eligibility categories.
- How much is the DTC worth in 2026?
- The 2026 federal disability amount is $10,341, providing up to $1,448 of federal tax reduction at the 14 percent lowest bracket. Provincial DTC amounts add typically $400 to $1,400 more depending on province.
- Do mental health conditions qualify for the DTC?
- Yes. Severe depression, bipolar disorder, schizophrenia, autism spectrum disorder, ADHD, learning disabilities, and dementia commonly qualify under the mental functions category when the impairment is severe and prolonged.
- What does "prolonged" mean for the DTC?
- The impairment must have lasted or be expected to last for a continuous period of at least 12 months.
- Who fills out Form T2201?
- Part A is completed by the applicant or a family member. Part B is completed and certified by a medical practitioner authorized for the relevant impairment (medical doctor, nurse practitioner, optometrist, audiologist, occupational therapist, physiotherapist, psychologist, or speech-language pathologist).
- Can I work and still qualify for the DTC?
- Yes. Working capacity is not part of the eligibility test. The test is basic activities of daily living: speaking, hearing, walking, eliminating, feeding, dressing, and mental functions necessary for everyday life.
- What if CRA denies my DTC application?
- You can request a reconsideration with new medical evidence, file a Notice of Objection on Form T400A within 90 days, submit a new T2201 with additional support, or appeal to the Tax Court of Canada under the Informal Procedure.