The Disability Tax Credit is a non-refundable tax credit for individuals with a severe and prolonged physical or mental impairment that markedly restricts daily activities.
Application
Requires CRA Form T2201, Disability Tax Credit Certificate, signed by a qualified medical practitioner. Once approved, DTC is retroactive for up to 10 years (major lump-sum refund possible on first approval).
RDSP unlock
DTC approval is required to open a Registered Disability Savings Plan, which can receive up to 300% matching Canada Disability Savings Grants plus $1,000/year Canada Disability Savings Bond for lower-income beneficiaries.