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Disability Tax Credit

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The Disability Tax Credit (DTC) lowers the income tax paid by a person with a severe and prolonged impairment, or by a family member who supports them. There is no age limit, so health problems that come with aging can qualify if they meet the rules. You apply once with form T2201, signed by a medical practitioner, and if approved you can ask the CRA to adjust up to 10 past years.

Check if you qualify

Key facts

Disability amount, age 18 and over
$10,138 for the 2025 tax year; $10,341 for 2026
Application form
T2201, Disability Tax Credit Certificate, or the CRA's digital application
Where to claim
Line 31600 (self), line 31800 (from a dependant), line 32600 (from a spouse)
Back-claims
Up to 10 years of past returns can be adjusted
Deadline to object to a refusal
90 days from the date of the notice of determination

What is the disability tax credit?

The Disability Tax Credit is a non-refundable federal tax credit. It helps offset some of the extra costs of living with a severe and prolonged impairment by lowering the income tax you owe. It does not pay you money directly.

Being approved also matters for other reasons. The CRA says DTC eligibility may help you access other federal programs, including the Registered Disability Savings Plan, the Canada Disability Benefit, the Canada workers benefit disability supplement and the child disability benefit. People approved for the DTC can also claim the Home Accessibility Tax Credit at any age.

Can seniors get the disability tax credit?

Yes. There is no age limit and no income test. What counts is how your condition affects your daily life, not your diagnosis or your age. Conditions common in later life, such as vision loss, hearing loss, dementia, arthritis that limits walking, or the effects of a stroke, can qualify if they meet the rules below. Your practitioner compares you with people of a similar age who do not have the impairment.

Your impairment must be prolonged. That means it has lasted, or is expected to last, at least 12 months in a row.

You can qualify in one of three ways:

The areas are: vision, speaking, hearing, walking, eliminating (bowel or bladder functions), feeding, dressing and mental functions needed for everyday life, such as memory, judgment and problem-solving.

Some examples from the CRA: for vision, you are considered blind if your visual acuity is 20/200 or worse, or your field of vision is 20 degrees or less, in both eyes even with glasses or medication. For walking, an example is not being able to walk about 100 metres.

How much is the disability tax credit in 2026?

The disability amount for an adult 18 or older is $10,138 for the 2025 tax year and $10,341 for 2026. This is not the amount of money you get. The CRA multiplies it by the lowest federal tax rate, which is 14.5% for 2025 and 14% for 2026. That makes the federal tax saving up to about $1,470 for 2025 and $1,448 for 2026.

Because the credit only lowers tax, it helps most if you owe income tax. If you do not need all of it, it can be transferred to a supporting family member (see below).

How to apply for the disability tax credit (form T2201)

The form is free. Your medical practitioner may charge a fee to fill it in; you pay that fee, but you may be able to claim it as a medical expense. Medical doctors, nurse practitioners, optometrists, audiologists, occupational therapists, physiotherapists, psychologists and speech-language pathologists can certify the form.

You must choose one method, digital or paper, and use it for both parts of the application.

  1. Digital, Part A: Sign in to your CRA account, choose Individual account, then Benefits and credits, then Apply for DTC. Or call the CRA at 1-800-959-8281 (agent) or 1-800-463-4421 (automated). You will get a reference number that is good for up to 12 months.
  2. Digital, Part B: Give the reference number to your medical practitioner. They complete Part B in the CRA's digital application for medical practitioners, and the application goes to the CRA automatically.
  3. Paper, Part A: Print the latest Form T2201 and fill in Part A. Adults must sign their own application unless they have a legal representative.
  4. Paper, Part B: Your practitioner fills in Part B and signs it by hand. The CRA cannot process a form without a handwritten signature in Part B.
  5. Paper, sending it: Mail Parts A and B together to one of the CRA tax centres listed on the CRA's How to apply page: Jonquière Tax Centre, 2251 René-Lévesque Blvd, Jonquière QC G7S 5J2; Sudbury Tax Centre, PO Box 20000, Station A, Sudbury ON P3A 5C1; or Winnipeg Tax Centre, PO Box 14000, Station Main, Winnipeg MB R3C 3M2.
  6. In Part A, tick the box asking the CRA to adjust your past returns if you think you qualified in earlier years.

The CRA no longer accepts DTC applications sent through the Submit documents service in your CRA account. Use the digital application or mail.

Can I claim the disability tax credit for past years?

Yes. If you were eligible in earlier years but did not claim the credit, you can claim it for up to 10 years back. If you ticked the box on the application, the CRA adjusts your past returns for you. If you did not, you can ask the CRA in writing to adjust them, or change them yourself online using Change my return in your CRA account.

For a person whose condition began years ago, a back-claim can mean a sizeable refund. Ask your practitioner to give the date the impairment began, as best they can.

How to claim the credit once you are approved

The CRA sends a notice of determination that shows which years you are approved for. If it has no expiry date, you do not need to apply again. If it does, the CRA will remind you a year before and in the year it ends, and you will need to reapply.

What to do if your disability tax credit is denied

Read the notice of determination closely. It explains why the CRA decided you are not eligible. Then you have three options:

  1. Call the CRA at 1-800-959-8281 to talk about the decision and ask what information was missing.
  2. Ask for a review by mailing new medical information to the tax centre, such as reports or a letter from your practitioner that you have not sent before. Explain how your impairment affects daily activities, with examples of time taken and how often.
  3. File a formal objection within 90 days of the date of the notice of determination. You can use Form T400A, Notice of Objection.

Many refusals happen because the form does not show enough detail about daily effects. Ask your practitioner to describe what you cannot do, or how much longer it takes, rather than only naming the condition.

Canada Disability Benefit and RDSP: what changes after 64?

The Canada Disability Benefit is a federal monthly benefit for people approved for the DTC who are between 18 and 64 years old and have filed their tax return. It stops at 65. If you apply before then, you may get back payments for up to 24 months from the date the government gets your application, up to the month you turn 65. People who got a CDB payment between July 2025 and June 2026 are also to receive a one-time $150 supplemental payment.

A Registered Disability Savings Plan (RDSP) can be opened up to December 31 of the year the beneficiary turns 59, and contributions can be made until the end of that year. Government grants and bonds stop after December 31 of the year the beneficiary turns 49. For most people already retired, an RDSP is less useful, but it can matter for a younger spouse or an adult child with a disability.

Things people often miss

Who to contact

Common questions

Who qualifies for the disability tax credit?

People with a severe and prolonged impairment, certified by a medical practitioner, that markedly restricts an activity of daily living all or almost all of the time, causes significant limits in two or more areas together, or needs life-sustaining therapy. It must last or be expected to last at least 12 months.

Can seniors over 65 get the disability tax credit?

Yes. There is no age limit. Conditions that come with aging can qualify if they meet the same rules as for anyone else.

How much is the disability tax credit for 2026?

The federal disability amount for adults is $10,341 for 2026 ($10,138 for 2025). Multiplied by the 14% federal rate for 2026, it can lower federal tax by up to about $1,448.

How far back can I claim the disability tax credit?

Up to 10 years. Tick the box on the application asking the CRA to adjust past returns, or ask in writing after you are approved.

How do I apply for the disability tax credit online?

Sign in to your CRA account, go to Benefits and credits and choose Apply for DTC. Give the reference number to your medical practitioner, who completes Part B online.

What do I do if my disability tax credit is denied?

Call the CRA to discuss it, send new medical information for a review, or file a formal objection within 90 days of the notice of determination using Form T400A.

Can I get the Canada Disability Benefit after 65?

No. The Canada Disability Benefit is for people aged 18 to 64. Back payments can cover up to 24 months, but not past the month you turn 65.

Can my child claim my disability tax credit?

If you do not need all of the credit to reduce your own tax, a supporting family member may claim the unused part on line 31800, or your spouse on line 32600.

Sources

  1. Disability tax credit (DTC) (Canada Revenue Agency)
  2. What is the DTC (Canada Revenue Agency)
  3. Who is eligible for the DTC (Canada Revenue Agency)
  4. How to apply for the DTC (Canada Revenue Agency)
  5. CRA's decision on the DTC (Canada Revenue Agency)
  6. Claiming the DTC (Canada Revenue Agency)
  7. Contact the CRA about the DTC (Canada Revenue Agency)
  8. RC4064 Disability-Related Information 2025 (Canada Revenue Agency)
  9. Line 31600 – Disability amount for self (Canada Revenue Agency)
  10. T2201 Disability Tax Credit Certificate (Canada Revenue Agency)
  11. T400A Notice of Objection (Canada Revenue Agency)
  12. Indexation adjustment for personal income tax and benefit amounts (Canada Revenue Agency)
  13. Tax rates and income brackets for individuals, 2025 (Canada Revenue Agency)
  14. Tax rates and income brackets for individuals, 2026 (Canada Revenue Agency)
  15. Canada Disability Benefit (Government of Canada)
  16. Canada Disability Benefit: Do you qualify (Government of Canada)
  17. Registered disability savings plan (RDSP) (Canada Revenue Agency)
  18. Who can open a plan and apply for grants and bonds (Employment and Social Development Canada)

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