Quick answer: The 2026 federal Disability Tax Credit (DTC) base amount is $10,341, generating a non-refundable federal tax credit of $10,341 × 14% = $1,448. Children under 18 can claim an additional supplement of approximately $6,032, generating another ~$844 federal reduction. The DTC is transferable to a spouse, common-law partner, or supporting family member if the person with the disability has too little tax owing to use it. Provincial DTC amounts layer on top.
What this means: A newly-approved DTC for an adult typically reduces federal + provincial tax by $1,800-$2,800 per year. For a child under 18 with the supplement, the annual saving is roughly $2,800-$4,500. CRA can back-claim approved DTC for up to 10 prior years via a T1 adjustment.
What to do next: Apply with Form T2201 certified by a medical practitioner. DTC eligibility guide →
2026 federal DTC amount
| 2026 DTC component | Amount | Federal tax reduction at 14% |
|---|---|---|
| Base disability amount | $10,341 | $1,448 |
| Supplement for children under 18 | ~$6,032 | ~$844 |
| Combined for a child under 18 | ~$16,373 | ~$2,292 |
The DTC is a non-refundable tax credit. It reduces federal tax owing but does not produce a refund beyond zero tax. If the person with the disability cannot fully use the credit, the unused portion can be transferred (see “Transfer” below).
Supplement for children under 18
The under-18 supplement is approximately $6,032 in 2026 (the 2025 figure was $5,914; the 2026 amount is derived from 2.0% indexation). The supplement is reduced dollar-for-dollar by child care or attendant care expenses claimed as a deduction or medical expense above an indexed threshold (~$3,532 in 2026). For most families with school-age children where attendant care is modest, the full supplement applies.
The supplement is available for the year the child turns 18. From the year after, only the base $10,341 amount applies.
Provincial and territorial DTC amounts
Every province and territory has its own disability tax credit amount that layers on top of the federal credit, claimed on the provincial Form 428. The base amounts and lowest-bracket multipliers vary significantly by province — Alberta’s provincial disability amount is much higher than Ontario’s, and Quebec administers its own non-refundable structure through Revenu Québec.
The 2026 provincial and territorial disability amounts have not been verified for this article. Confirm against your province’s 2026 Form 428 before relying on a specific dollar figure. CRA’s General income tax and benefit package page links to each province’s 2026 Form 428, and provincial finance ministries publish updated amounts on their tax administration sites.
As a rough order of magnitude, the combined federal + provincial DTC tax savings typically come in around $1,800-$2,800 per year for an adult, depending on province. With the under-18 supplement added, the annual combined saving roughly doubles. For exact dollars, consult the provincial Form 428 for the tax year.
Transfer to spouse or supporting person
The DTC is transferable if the person with the disability has too little tax owing to use the full credit. Unused DTC can be transferred to:
- A spouse or common-law partner, claimed on Schedule 2 of the partner’s T1.
- A supporting family member (parent, grandparent, child, grandchild, sibling, aunt/uncle, niece/nephew), claimed on line 31800 of the supporting person’s T1.
The supporting person must be claiming the person with the disability as a dependant for purposes such as the Canada Caregiver Credit, OR the dependant must have lived with them in the year. Only one person can claim the transferred DTC for a given dependant in a year.
Transferring is automatic on filing — CRA computes the maximum transferable amount on Schedule 2 (for spouses) or line 31800 (for others) from the dependant’s actual tax owing.
10-year back-claim and refund examples
Once CRA approves Form T2201, the DTC applies prospectively to future returns and can be back-claimed for up to 10 prior tax years by submitting a T1 Adjustment Request (Form T1-ADJ) for each year.
Example: 10-year back-claim for an adult approved in 2026. Andre is approved for the DTC in 2026 with retroactive eligibility to 2017 confirmed by his medical practitioner on Form T2201. Andre files a T1-ADJ for each of 2017-2025 (9 years) plus claims the DTC on his 2026 T1. If Andre had ~$1,800/yr in federal + Ontario DTC value and used the full credit each year, his total refund could be ~$1,800 × 10 = $18,000, plus any compounding from the original returns being reassessed.
CRA processes back-claim refunds within 6-12 weeks per year typically. Late-filing penalties do not apply because the back-claim is a credit adjustment, not a missed filing.
How to apply for the DTC
- Complete Form T2201 Disability Tax Credit Certificate. Part A is filled out by the person with the disability (or their representative). Part B is filled out by a qualified medical practitioner (medical doctor, nurse practitioner, optometrist, audiologist, occupational therapist, physiotherapist, psychologist, or speech-language pathologist, depending on the type of impairment).
- Submit Form T2201 to CRA. Online via CRA My Account, by mail, or by fax. CRA processes in 4-12 weeks.
- Wait for CRA’s decision letter. The letter states whether the person is approved, the years of eligibility, and any review schedule.
- Claim on the T1. Once approved, claim the DTC on line 31600 (self) or line 31800 (transferred from a dependant). Schedule 2 if transferred from a spouse.
- Back-claim prior years. File T1 Adjustment Requests for each year of retroactive eligibility (up to 10 years).
Eligibility summary (full rules in linked guide)
The DTC is available for individuals with a severe and prolonged impairment in physical or mental functions. CRA recognizes four eligibility pathways:
- Markedly restricted in a basic activity of daily living (walking, speaking, hearing, eliminating, feeding, dressing, mental functions).
- Significantly restricted in two or more basic activities (the “cumulative effect” pathway).
- Life-sustaining therapy required at least twice a week, average 14+ hours per week (e.g., kidney dialysis, insulin therapy for type 1 diabetes).
- Vision impairment (visual acuity of 20/200 or less, or field of vision less than 20 degrees).
For the full eligibility criteria, certifying practitioner list, and application steps, see Who qualifies for the Disability Tax Credit (DTC) in Canada?
What approved DTC unlocks
Beyond the DTC itself, approval opens access to several additional programs:
- Registered Disability Savings Plan (RDSP) — tax-advantaged savings vehicle with Canada Disability Savings Grants and Bonds.
- Child Disability Benefit (CDB) — supplement to the Canada Child Benefit for children under 18 with the DTC (up to ~$3,400/yr in 2026, income-tested).
- Canada Caregiver Credit for the supporting person.
- Disability supports deduction for working-age individuals with eligible disability supports.
- HBP withdrawal can be used for a related person with a disability (see HBP withdrawal limit 2026).
- Provincial programs (e.g., Ontario Disability Support Program) may use DTC approval as evidence.
Common mistakes
- Not back-claiming after approval. Once CRA approves T2201 with retroactive eligibility, file T1-ADJ for each prior year to recover the credit. Up to 10 prior years.
- Forgetting to transfer. If the person with the disability owes little tax, transferring to a spouse or supporting person uses the credit instead of wasting it.
- Missing the under-18 supplement. For a child, the supplement is in addition to the base. Make sure both are claimed.
- Not reapplying when the approval expires. Some DTC approvals are time-limited; CRA sends a re-certification request. Missing this drops eligibility prospectively.
- Confusing DTC eligibility with provincial disability programs. They’re separate; DTC approval doesn’t automatically qualify you for provincial disability income support.
Frequently asked questions
What is the 2026 federal DTC amount?
$10,341 base, generating a non-refundable federal tax credit of $1,448. Children under 18 get an additional supplement of approximately $6,032 (another ~$844 federal reduction).
Is the DTC refundable?
No. The DTC is non-refundable. It reduces tax owing but does not create a refund beyond zero. Transfer to a spouse or supporting person if you cannot use it.
How far back can I claim the DTC?
Up to 10 prior tax years once CRA approves Form T2201 with retroactive eligibility. File a T1-ADJ for each year.
Who can transfer the DTC to me?
A spouse or common-law partner (on Schedule 2), or a dependant family member (parent, grandparent, child, grandchild, sibling, aunt/uncle, niece/nephew) on line 31800. Only one person can claim the transferred DTC per dependant per year.
How long does CRA take to process Form T2201?
Typically 4-12 weeks. Back-claim refunds for prior years take an additional 6-12 weeks per year.