Disability Tax Credit

What is the Child Disability Benefit?

The Child Disability Benefit (CDB) is a tax-free benefit of up to $2,470 per year ($205.83 per month) for families who care for a child under age 18 with a severe and prolonged impairment in physical or mental functions.

 

When is the Child Disability Benefit payment issued?

The CDB is paid monthly to individuals who are eligible for the Canada Child Tax Benefit (CCTB) and also as a supplement to the Children's Special Allowances (CSA).

 

Who can receive the Child Disability Benefit?

Families who are eligible for the CCTB for a child will receive the CDB only if the child is also eligible for the disability amount, also known as the Disability Tax Credit.

 

Is my child eligible?

Not all children with disabilities are eligible for the disability amount. To be eligible a child must have a severe and prolonged impairment in physical or mental functions. An impairment is prolonged if it has lasted, or is expected to last, for a continuous period of at least 12 months. A qualified practitioner must certify on Form T2201, Disability Tax Credit Certificate, that the child's impairment meets certain conditions. Once we receive a completed Form T2201, we will advise you if the child is eligible for the disability amount and the CDB supplement.

 

For more information about the disability amount, and other amounts you may be able to claim, see Guide RC4064, Medical and Disability-Related Information - Includes Form T2201.

 

How do you apply for your dependant?

  • First, you must complete Part A of Form T2201, Disability Tax Credit Certificate, for your dependant.
  • Then, take the form to a qualified practitioner. The following table shows the type of impairment each qualified practitioner can certify:
  • When the qualified practitioner has completed and signed Form T2201, send it to your tax centre.

 

You can send the form to us at any time during the year. After we review your dependant's Form T2201, we tell you in writing whether or not your dependant qualifies. If you are filing your tax return and have not received a letter in response to your application, claim the disability amount transferred from a dependant as though your dependant qualifies. Keep a copy of the completed form for your records.

 

Fees - You are responsible for any fees that the qualified practitioner charges to complete this form or to give us more information.

 

However, you may be able to claim these fees as medical expenses on line 330 or line 331 of your tax return.

 

Forms and publications

  • Guide RC4064, Medical and Disability-Related Information
  • Form T2201, Disability Tax Credit Certificate

 

Qualified practitioner

Can certify:

Medical doctors


all impairments

Optometrists


vision

Audiologists


hearing

Occupational therapists


walking, feeding, dressing, and the cumulative effect for these activities

Physiotherapists


walking

Psychologists


mental functions necessary for everyday life

Speech-language pathologists


speaking

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