Disability Tax Credit
A person with a severe and prolonged impairment in physical or mental functions could be eligible for the disability tax credit (DTC). Once they are eligible for the DTC, the disability amount could be claimed on the income tax and benefit return.
Being eligible for the DTC can allow you to claim certain deductions, credits, and benefits.
Who is eligible for the DTC?
For you to be eligible for the DTC, a medical practitioner must certify that you have a severe and prolonged impairment in physical or mental functions and describe its effects.
If you receive Canada Pension Plan or Quebec Pension Plan disability benefits, workers’ compensation benefits, or other types of disability or insurance benefits, it does not necessarily mean you are eligible for the DTC. These programs have other purposes and different criteria, such as an individual's inability to work.
How do you apply for the DTC?
To apply for the DTC, you have to send a completed and signed Form T2201, Disability Tax Credit Certificate.