Disability Tax Credit

The Disability Tax Credit.

The disability tax credit (DTC) is a non-refundable tax credit that helps people with impairments, or their supporting family members, reduce the amount of income tax they may have to pay. (Government of Canada, 2022)

Disability Tax Credit

Who is eligible?

Your child may be eligible if a doctor signs off that your child

has been diagnosed with Autism spectrum disorder
is unable to do the activity, or it takes three times longer than their neurotypical peers, even with the use of appropriate therapy, medication, and devices
the impairment is present all or almost all of the time (generally at least 90%)
the impairment has lasted or is expected to last for a continuous period of at least twelve-months.

How to apply:

Find a medical practitioner to certify their impairment

When to apply - any time during the year

Fill in the paper application form

1) Applicant fills out the "individual's section" Form T2201 Disability Tax Credit Certificate

2) Medical practitioner completes section (part B)

3) Send it to the CRA

There is a digital alternative

CRA review and decision:

The decision of the CRA is based on the information provided by the medical practitioner. Applications should be processed within eight weeks; however, it will take longer if documents are missing.

Claiming the credit:

Who can claim the Disability tax credit: parents or caregivers can claim the DTC for their child until they reach 18 years old.