The Disability Tax Credit

The Disability Tax Credit (DTC) is a non-refundable federal tax credit designed to help Canadians with a severe and prolonged physical or mental impairment reduce their tax payable. To qualify, you must have a severe and prolonged impairment in one or more of: vision, speaking, hearing, walking, eliminating bodily waste, feeding, dressing, or mental functions. You must complete CRA Form T2201 (Disability Tax Credit Certificate). A qualified medical practitioner must certify your condition. If you cannot use the full DTC because your income is too low, you may be able to transfer the unused portion to a supporting family member. Being approved for the DTC may open access to the Registered Disability Savings Plan (RDSP), the Child Disability Benefit, and the Canada Disability Benefit.