Guides Guide

Disability tax credit (DTC) 2026: amount, eligibility and how to apply

By Alex Francisco Updated Sep 30, 2026 Figures checked Sep 30, 2026 10 min read

How much is the disability tax credit in 2026 and who qualifies?

The disability tax credit (DTC) is a non-refundable federal tax credit for people with a severe and prolonged impairment, and for the 2026 tax year the disability amount is $10,341, plus a supplement of up to $6,032 for a child under 18. The amount is multiplied by the 14% federal credit rate, a provincial or territorial credit is added, and approval comes from the Canada Revenue Agency (CRA) after a medical practitioner certifies Form T2201. Past years can be claimed up to 10 years back.

The 2026 federal disability amount is $10,341 for anyone approved for the DTC, and a child under 18 at the end of the year can add a supplement of up to $6,032.
The DTC is non-refundable: it lowers income tax owed, and any unused part can be transferred to a spouse or supporting family member but is never paid out on its own.
Eligibility depends on how an impairment limits daily activities, not on a diagnosis: a marked restriction, combined significant limitations, or life-sustaining therapy, lasting at least 12 months.
Form T2201 has two parts: the applicant completes Part A and a medical practitioner certifies Part B, both sent by the same method (digital or paper).
Approval can be back-dated, and the CRA can reassess up to 10 past tax years, which is why a first approval can produce a refund.
DTC approval is the gateway to the RDSP, the child disability benefit, the Canada workers benefit disability supplement and the Canada Disability Benefit.

— YieldMaple, figures checked against official sources on September 30, 2026. Sources

The disability tax credit (DTC) is a Canada Revenue Agency (CRA) tax credit for people whose impairment severely limits everyday activities, and for the family members who support them. It works in two steps: first the CRA approves an application on Form T2201, then the approved amount is claimed on the income tax return. This page sets out the 2026 amounts, the eligibility tests, the application and claiming steps, and how to recover up to 10 past years. It is general information from official CRA pages, not tax or medical advice. The approved years and the exact result for any person appear on their notice of determination and in CRA My Account.

How much is the disability tax credit for 2026?

For the 2026 tax year the federal disability amount is $10,341. A person who is under 18 on December 31 can add the supplement for children with disabilities, up to $6,032. Both are indexed to inflation every January.

Disability tax credit amounts, 2026 tax year (federal)

How to read this table: these are credit amounts, not payments. The federal tax saving is the amount multiplied by the 14% federal credit rate; each province and territory adds its own disability credit on top.

Amount	2026	Where it goes on the return
Disability amount (anyone approved, any age)	$10,341	Line 31600 (self), 31800 (dependant) or 32600 (spouse)
Supplement for children with disabilities (under 18 on December 31, maximum)	$6,032	Added to line 31600, reduced by child care and attendant care expenses claimed above the threshold
Threshold for child care and attendant care expenses (supplement reduction starts above it)	$3,533	Federal Worksheet, line 31600 chart

The DTC is non-refundable. If the credit is larger than the income tax the person owes, the CRA does not pay out the difference; the unused part can instead be transferred to a spouse or supporting family member. Quebec residents claim the federal amount on the federal return; the Quebec side is handled by Revenu Québec, not the CRA, so the provincial part of the saving works differently there.

How much money does the DTC actually save?

The saving is the disability amount multiplied by the lowest federal tax rate, which is 14% for 2026, plus the provincial or territorial credit. Worked federal figures for 2026, assuming enough income tax is owed to use the whole credit:

Situation (2026)	Credit amount	Federal tax saving
Adult approved for the DTC	$10,341	$1,447.74
Child under 18, no child care or attendant care claimed	$16,373	$2,292.22
Child under 18, $5,000 of child care claimed	$14,906	$2,086.84

How to read this table: the third column is federal tax only. The supplement shrinks dollar for dollar once child care and attendant care expenses claimed for the child pass the $3,533 threshold, which is why the third row is lower. The provincial credit adds to every row, and the exact figure depends on the province. To see the effect on a full return, run the numbers through the 2026 income tax calculator, and see Canada tax brackets for 2026 for the provincial rates the credit is worked out at.

A credit only helps when there is tax to reduce. A person with little income often cannot use it, which is exactly why the transfer rules exist.

Who is eligible for the disability tax credit?

A person is eligible when a medical practitioner certifies a severe and prolonged impairment and the CRA agrees that its effects meet one of three tests. Age, income and whether the person works do not matter, and being approved for a provincial disability program, such as ODSP in Ontario or AISH in Alberta, does not make someone eligible for the DTC (or rule them out).

The three routes:

Marked restriction in one category. The person cannot do the activity, or it takes 3 times longer than someone of similar age without the impairment, even with appropriate therapy, medication and devices. This must be true all or almost all of the time (generally at least 90%).
Cumulative effect of significant limitations. Two or more limitations that each fall short of a marked restriction, but together equal one. Life-sustaining therapy does not count toward this route.
Life-sustaining therapy. Therapy needed to support a vital function (for example dialysis, insulin therapy or oxygen therapy), needed at least 2 times a week for an average of at least 14 hours a week, certified by a medical practitioner.

The categories on Form T2201 are walking, mental functions, dressing, feeding, eliminating (bowel or bladder functions), hearing, speaking and vision, plus life-sustaining therapy. In every route the impairment must have lasted, or be expected to last, for a continuous period of at least 12 months.

The CRA decides on how the practitioner describes the effects of the impairment, not on the name of the condition. Two people with the same diagnosis can get different results because their daily limitations differ.

Who can certify Form T2201?

Part B of the T2201 must be completed by a medical practitioner, and each type of practitioner can certify only certain categories.

Medical practitioners who can certify the DTC, by impairment

Medical practitioner	Can certify
Medical doctor	All impairments
Nurse practitioner	All impairments
Optometrist	Vision
Audiologist	Hearing
Occupational therapist	Walking, feeding, dressing
Physiotherapist	Walking
Psychologist	Mental functions
Speech-language pathologist	Speaking

A practitioner may charge for completing the form. The applicant pays that fee, but it may be claimable as a medical expense on lines 33099 or 33199 of the return.

How do you apply for the disability tax credit?

The application is Form T2201, Disability Tax Credit Certificate, and it can be sent digitally or on paper. Part A and Part B must use the same method; parts that arrive separately are not a complete application.

Digital application (the faster route):

Sign in to CRA My Account, select the individual account, then Benefits and credits, then Apply for DTC to open Part A. Part A can also be completed by phone with a CRA agent at 1-800-959-8281 or through the automated line at 1-800-463-4421.
In Part A, answer the questions about the person with the impairment, name any supporting family member who will claim the credit, and give consent for the CRA to contact the practitioner and to adjust past returns.
Save the reference number shown on the confirmation page. It is valid for up to 12 months and can be used once.
Give the reference number to the medical practitioner, who completes Part B in the CRA’s digital application for medical practitioners. When Part B is submitted, the application goes to the CRA automatically.

Paper application:

Download the current Form T2201 from Canada.ca (version 23e or 23f). Since September 8, 2026, versions from before 2023 are refused.
Complete and sign Part A by hand. Applicants who have reached the age of majority in their province sign for themselves unless a legal representative has been appointed. A representative’s legal documents should be on file with the CRA, or mailed with the form if they were never sent.
Have the medical practitioner complete Part B and sign the certification by hand.
Mail both parts together to a CRA tax centre (Jonquière, Sudbury or Winnipeg) and keep a copy.

Since July 14, 2026, DTC applications and related documents cannot be uploaded through Submit documents in CRA My Account unless the CRA has asked for more information on an existing file. A scanned paper form has to be mailed instead.

The DTC can be requested at any time of year. Sending it before the tax return is filed avoids holding up the return, because the CRA reviews the T2201 before assessing a return that arrives with it.

What happens after the T2201 is sent?

The CRA compares the practitioner’s answers with the eligibility criteria and sends a notice of determination. If it needs more detail, it writes to the practitioner, who has 60 business days to respond, and tells the applicant in writing. The progress tracker in CRA My Account shows each stage, and the Check CRA processing times page lists the current target time for DTC applications.

The decision is one of three:

Approved with no end date. No new application is needed unless the CRA asks for one.
Approved for a limited period. The notice shows the last eligible year. The CRA sends a reminder one year before and in the year it expires, and a new T2201 can be sent at any time to avoid a gap.
Denied. The notice of determination explains why.

An approved person must tell the CRA in writing if the condition improves to the point where the criteria are no longer met.

How do you claim the DTC on your tax return?

Once approved, the disability amount goes on the tax return each year; the line depends on who claims it.

Where the disability amount is claimed

Who claims it	Tax return line
Person with the impairment	Line 31600 – Disability amount for self
Supporting family member other than a spouse (child	Line 31800 – Disability amount transferred from a dependant
Spouse or common-law partner	Line 32600 – Amounts transferred from your spouse or common-law partner

A supporting family member is someone the person with the impairment depends on for at least one of the basic necessities of life: food, shelter or clothing. Naming that person in Part A, question 2 of the T2201 saves a later written request. When two people support the same dependant, they can split the claim, but the total cannot exceed the maximum for that dependant. Family caregivers may also qualify for the Canada caregiver credit, which is a separate claim.

Tax software asks for the DTC under the disability amount; the CRA already has the approval on file, so no form is attached to the return.

Can you claim the disability tax credit retroactively?

Yes, for up to 10 years. The notice of determination lists every year the person was eligible, and each of those years can be reassessed with that year’s disability amount. If the consent box in Part A was ticked, the CRA re-assesses the returns itself and sends a notice of reassessment; if not, each year can be changed online through the change-a-return service in CRA My Account, or by written request.

Disability amount and child supplement by tax year, 2016 to 2026

How to read this table: the 2026 row is claimed on the return filed in 2027; the 2016 to 2025 rows are the years that can still be adjusted in 2026. Each year uses the amount for that year, not today's amount.

Tax year	Disability amount	Supplement (under 18)
2026	$10,341	$6,032
2025	$10,138	$5,914
2024	$9,872	$5,758
2023	$9,428	$5,500
2022	$8,870	$5,174
2021	$8,662	$5,053
2020	$8,576	$5,003
2019	$8,416	$4,909
2018	$8,235	$4,804
2017	$8,113	$4,733
2016	$8,001	$4,667

Worked example. An adult is approved in 2026, with eligibility back-dated to 2021, and paid enough federal tax each year to use the full credit. The federal tax recovered for 2021 to 2025 would be about $6,994.81, before provincial credits and any interest. Someone who owed little tax in those years recovers less, and a supporting family member can ask for the unused amount to be transferred for the same years.

What if your DTC application is denied?

A denial is not final. The notice of determination lists the reasons; compare them with the T2201 that was sent, since thin or vague descriptions of daily limitations are the most common gap. There are three routes:

Ask for a review. Mail new or updated medical information, such as a letter from a practitioner who knows the case, describing how the impairment affects daily activities, to the tax centre that processed the application.
File a formal objection within 90 days of the date on the notice of determination.
Call the CRA at 1-800-959-8281 (TTY 1-800-665-0354) to discuss the decision before choosing a route.

A new T2201 with a more complete Part B, sometimes from a practitioner in the specific field, is also possible at any time.

Which benefits does DTC approval unlock?

DTC approval is the key that opens several other programs, and for some families they are worth more each year than the credit itself: the child disability benefit alone is up to $3,480 a year, against a federal tax saving of $2,292.22 for a child.

Registered disability savings plan (RDSP). Only a person approved for the DTC can be an RDSP beneficiary, and contributions are allowed until the end of the year the beneficiary turns 59. Government grants and bonds can add to what the family saves; see the RDSP guide for the matching rates and income limits.
Child disability benefit. Up to $3,480 a year ($290 a month) per DTC-eligible child from July 2026 to June 2027, added to the Canada child benefit automatically. It is paid on the CCB payment dates.
Canada workers benefit disability supplement. Up to $860 for 2026 on top of the Canada workers benefit, for DTC-eligible workers with modest earnings.
Canada Disability Benefit. A monthly Service Canada payment for working-age adults approved for the DTC. See the Canada Disability Benefit guide for amounts and how to apply.

Adults with a valid DTC certificate were also among the first groups allowed to apply for the Canadian Dental Care Plan, which is now open to all eligible uninsured residents. Other programs look at the DTC too, but it is not a shortcut to CPP disability benefits, which have their own contribution rules and medical test.

Common DTC mistakes

Treating a diagnosis as enough. The CRA approves on effects. Part B should describe what the person cannot do, how long it takes and how often, not just the condition’s name.
Mixing methods. A digital Part A with a paper Part B, or parts mailed separately, is not a complete application.
Using an old form or the upload button. Pre-2023 paper forms are refused, and since July 14, 2026 Submit documents does not accept DTC applications.
Leaving the consent box blank. Without it, past years are not reassessed automatically.
Forgetting the transfer. When the person with the impairment has no tax to pay, the credit is wasted unless a spouse or supporting family member claims it.
Missing the expiry year. A time-limited approval ends quietly on the stated year; reapplying early avoids a gap in the child disability benefit and the Canada Disability Benefit.

When will the 2027 disability amount be published?

The disability amount, the child supplement and the child care threshold are indexed to inflation each January. The CRA posts the new figures in its indexation table before the tax year starts, usually in the fall. This page is updated when the 2027 amounts are released; the 2026 amounts above apply to the return filed in spring 2027, with the usual deadlines covered in the guide to Canadian tax filing deadlines.

Frequently asked questions

How much is the disability tax credit for 2026?

For the 2026 tax year the federal disability amount is $10,341. A person who is under 18 on December 31 can also claim a supplement of up to $6,032, reduced by child care and attendant care expenses claimed above $3,533. These are credit amounts, not cash: the federal amount is multiplied by the 14% credit rate, and the province or territory adds its own disability credit at its own rate. The 2026 amounts are claimed on the return filed in spring 2027.

Who qualifies for the disability tax credit?

A person qualifies when a medical practitioner certifies a severe and prolonged impairment and the CRA approves Form T2201. The effects must meet one of three tests: a marked restriction in one category such as walking, vision or mental functions; significant limitations in two or more categories that together equal a marked restriction; or life-sustaining therapy. The impairment must have lasted, or be expected to last, at least 12 months. Income and age do not matter.

How far back can the disability tax credit be claimed?

Up to 10 years. If the approval covers past years, the CRA can reassess each of those tax returns and add the disability amount the person was entitled to in that year, from $10,138 for 2025 back to $8,001 for 2016. Ticking the consent box in Part A of Form T2201 lets the CRA adjust the returns automatically; otherwise each year can be changed online in CRA My Account or by written request.

Is the disability tax credit refundable?

No. The DTC is a non-refundable credit, so it only reduces income tax that would otherwise be owed. If the person with the impairment has little or no tax to pay, the unused part can be transferred to a spouse or common-law partner or to a supporting family member such as a parent, grandparent, child or sibling. A refund appears only when tax was already paid, for example after a past-year reassessment.

Can parents claim the disability tax credit for a child?

Yes. A child with an approved T2201 is usually eligible for both the $10,341 disability amount and the supplement of up to $6,032, and because most children have no tax to pay, a parent claims the transferred amount on line 31800. Two supporting family members can split the claim as long as the total stays within the maximum. For a family receiving the Canada child benefit, DTC approval for a child also adds the child disability benefit.

What is the child disability benefit?

The child disability benefit is a tax-free monthly payment added to the Canada child benefit for each child who is eligible for the DTC. From July 2026 to June 2027 it is up to $3,480 a year ($290 a month) per child, reduced as family net income rises. Families already receiving the Canada child benefit get it automatically once the child's DTC application is approved; there is no separate application.

Who can fill out Part B of Form T2201?

Only a medical practitioner, and only for the impairments within their field. Medical doctors and nurse practitioners can certify every category. Optometrists certify vision, audiologists hearing, psychologists mental functions, speech-language pathologists speaking, physiotherapists walking, and occupational therapists walking, feeding and dressing. Any fee the practitioner charges is paid by the applicant but may be claimed as a medical expense on the tax return.

How long does the CRA take to approve the DTC?

The CRA publishes a target processing time for DTC applications on its Check CRA processing times page, and the progress tracker in CRA My Account shows the status of each application. Reviews take longer when the CRA has to write to the medical practitioner for more information; the practitioner then has 60 business days to respond. Digital applications are generally processed faster than paper forms.

Does the disability tax credit have to be renewed?

Only if the approval has an end date. The notice of determination shows the years approved: with no expiry date, no new application is needed unless the CRA asks for one. With an expiry date, a new T2201 is needed at the end of that period, and the CRA sends a reminder one year ahead and again in the final year on the notice of assessment. A new application can be sent at any time in the year to avoid a gap.

Can ADHD, anxiety or autism qualify for the disability tax credit?

They can, but the diagnosis alone never decides it. The CRA looks at how the condition affects daily functioning, most often under the mental functions category, which looks at abilities such as memory, problem-solving and adaptive functioning. The practitioner must describe limitations present all or almost all of the time (generally at least 90%) that have lasted or will last at least 12 months. A detailed Part B that explains the daily impact matters more than the label.

What happens if the DTC application is denied?

The notice of determination explains why. The applicant can ask for a review by mailing new or updated medical information, such as a letter from a practitioner familiar with the case, to the tax centre that processed the application. A formal income tax objection can also be filed within 90 days of the notice of determination. The CRA's DTC line is 1-800-959-8281 for questions about the decision.

Is the Canada Disability Benefit the same as the disability tax credit?

No. The disability tax credit is a CRA tax credit claimed on the income tax return. The Canada Disability Benefit is a separate monthly payment from Service Canada for working-age adults, and DTC approval is one of its conditions, so the T2201 comes first. CPP disability benefits are separate again: they depend on CPP contributions and a different medical test, and qualifying for one program does not qualify a person for the others.

Rules, rates and sources

Last verified: September 29, 2026
Next scheduled check: December 29, 2026

Rule or table	In effect from	Verified
Disability tax credit (DTC) amounts, eligibility rules and application steps (2026)	January 1, 2026 to December 31, 2026	September 30, 2026
Federal income tax brackets and key credits (2026)	January 1, 2026 to December 31, 2026	September 29, 2026
Canada child benefit amounts and income thresholds (display tables)	July 1, 2026 to June 30, 2027	September 29, 2026
Canada workers benefit (2026)	January 1, 2026 to December 31, 2026	September 29, 2026
RDSP rules, Canada Disability Savings Grant and Bond — 2026	January 1, 2026 to December 31, 2026	September 30, 2026
Canadian Dental Care Plan (CDCP): eligibility, co-payment tiers and how to apply	July 1, 2026 to June 30, 2027	September 29, 2026

Official sources

Indexation adjustment for personal income tax and benefit amounts — Canada.ca (disability amount, supplement for children and child care/attendant care threshold, 2026 column) — Canada Revenue Agency
Disability tax credit (DTC) — Canada.ca (what the credit is) — Canada Revenue Agency
What is the DTC — Canada.ca (non-refundable; gateway to other programs) — Canada Revenue Agency
Who is eligible — Disability tax credit (DTC) — Canada.ca (three routes to eligibility) — Canada Revenue Agency
Life-sustaining therapy — Disability tax credit (DTC) — Canada.ca (frequency and 14-hour test) — Canada Revenue Agency
Claiming the credit — Disability tax credit (DTC) — Canada.ca (who can be a supporting family member) — Canada Revenue Agency
How to apply — Disability tax credit (DTC) — Canada.ca (medical practitioners who can certify) — Canada Revenue Agency
CRA's review — Disability tax credit (DTC) — Canada.ca (requests for more information) — Canada Revenue Agency
CRA's decision — Disability tax credit (DTC) — Canada.ca (types of decision) — Canada Revenue Agency
Line 31600 – Disability amount for self — Canada.ca (supplement reduction) — Canada Revenue Agency
Registered disability savings plan rules — Canada.ca (DTC required; contribution age) — Canada Revenue Agency
T2201 Disability Tax Credit Certificate — Canada.ca (form page) — Canada Revenue Agency
Help speed up your disability tax credit application — CRA tax tip, June 16, 2026 (submit documents change) — Canada Revenue Agency
Current year tax rates and income brackets (2026) — Canada.ca — Canada Revenue Agency
T4127 Payroll Deductions Formulas, 122nd edition (effective January 1, 2026) — BPAF formula — Canada Revenue Agency
Form TD1, 2026 Personal Tax Credits Return (PDF) — Canada.ca — Canada Revenue Agency
Form TD1-WS, Worksheet for the 2026 Personal Tax Credits Return (PDF) — Canada.ca — Canada Revenue Agency
Budget 2025 — Tax measures, supplementary information (Top-Up Tax Credit) — credit rate — Department of Finance Canada
Line 34990 – Top-up tax credit — Canada.ca — Canada Revenue Agency
Bill C-4 (45-1), Making Life More Affordable for Canadians Act — LEGISinfo — Parliament of Canada
Bill C-15 (45-1), Budget 2025 Implementation Act, No. 1 — LEGISinfo — Parliament of Canada
Bill C-15 (45-1), royal assent text, section 125 — new Income Tax Act subsection 118(11) Top-up tax credit — Parliament of Canada
How much you can get - Canada child benefit (CCB) — Canada.ca (payment period) — Canada Revenue Agency
Child disability benefit (CDB) — Canada.ca (added automatically) — Canada Revenue Agency
CCB and CDB payment amounts (base years 2022-2024) — Canada.ca (maximums, base year 2024) — Canada Revenue Agency
Income Tax Act s. 122.7(2) — Justice Laws Website (basic amount phase-in rate) — Department of Justice Canada
Canada workers benefit (CWB) — How much you can get — Canada.ca (provincial variation) — Canada Revenue Agency
Canada workers benefit (CWB) — Who is eligible — Canada.ca (age and residency) — Canada Revenue Agency
Registered Disability Savings Plan (RDSP) — Canada.ca — Employment and Social Development Canada
How much you could get in grants and bonds — Canada.ca (grant yearly and lifetime maximum, age limit) — Employment and Social Development Canada
Who can open a plan and apply for grants and bonds — beneficiary criteria — Employment and Social Development Canada
Make contributions and watch savings grow — lifetime limit — Employment and Social Development Canada
If you lose Disability Tax Credit approval — Canada.ca — Employment and Social Development Canada
Withdraw money from your plan — Canada.ca (withdrawals must begin at 60) — Employment and Social Development Canada
Transfer or close a plan — estate deadline — Employment and Social Development Canada
Contact us — RDSP (Canada.ca) — Employment and Social Development Canada
Canada disability savings grant and bond — CRA (matching rates) — Canada Revenue Agency
Eligibility and contributions — CRA (one RDSP, beneficiary residency) — Canada Revenue Agency
Opening an RDSP — CRA (qualifying family member measure end date) — Canada Revenue Agency
RDSP limits, transfers, and rollovers — CRA — Canada Revenue Agency
What types of payments are made from an RDSP — CRA (LDAP formula) — Canada Revenue Agency
Additional rules if the RDSP is a PGAP — CRA — Canada Revenue Agency
Canadian Dental Care Plan — Canada.ca (overview; applications open) — Employment and Social Development Canada
Do you qualify — Canadian Dental Care Plan — Canada.ca (the 4 eligibility requirements) — Employment and Social Development Canada
What services are covered — CDCP — Canada.ca (co-payment table, under $70,000) — Employment and Social Development Canada
Canadian Dental Care Plan — Apply — Canada.ca (applications open; what you need) — Employment and Social Development Canada
Canadian Dental Care Plan in MSCA — Canada.ca (2026-2027 benefit year dates) — Employment and Social Development Canada
Renew your Canadian Dental Care Plan coverage — Canada.ca (renewal closed; next renewal) — Employment and Social Development Canada
Canadian Dental Care Plan renewal season opens April 15 — ESDC news release, April 1, 2026 (renewal window) — Employment and Social Development Canada
Canadian Dental Care Plan expands to include millions of new eligible Canadians — Health Canada news release, March 22, 2025 (end of the age-based rollout) — Health Canada
After you apply — Canadian Dental Care Plan — Canada.ca (coverage start date) — Employment and Social Development Canada
Information for oral health professionals — CDCP — Canada.ca (coordination with provincial and territorial programs) — Employment and Social Development Canada
Coordination of benefits between the CDCP and Ontario's provincial dental programs — Canada.ca (payer order) — Employment and Social Development Canada

How we check figures: our methodology and editorial policy.

General information for education, not financial, tax, legal or immigration advice. Rules change — confirm anything you act on with the official source or a licensed professional (for immigration, a lawyer or a licensed consultant registered with the College of Immigration and Citizenship Consultants).