Disability Tax Credit (DTC)

In Canada, some people are eligible for what is called the disability tax credit (DTC). This is a non-refundable tax credit for people with disabilities (or caregivers supporting someone with a disability) that reduces how much income tax they have to pay every year [1].

Important: You need your application and any health information certified by a medical practitioner in order to be considered for the disability tax credit.

Am I eligible for the disability tax credit?

There are a few different categories of need a person might fit into in order to qualify for the disability tax credit. These include:

• Walking
• Mental functions
• Dressing
• Feeding
• Eliminating (bowel or bladder functions)
• Hearing
• Speaking
• Vision
• Life-sustaining therapy

Each of these categories have their own criteria. You can view the list on the Government of Canada website.

You might be eligible for the disability tax credit if:

• You have a severe or prolonged impairment in one of the categories;
• You have significant limitations in two or more of the categories, or;
• You receive therapy to support a vital function

Let’s walk through an example

For many people with brain injury, their mental/cognitive functions make it hard to complete activities of daily living (this can include everything from caring for oneself to working). So let’s select mental functions as our category [2].

On this page, you will see a brief overview of what the category is and what someone needs to be eligible for the disability tax credit in this category. It also includes some examples of people who are eligible. We encourage you to take some time and read that information.

Let’s use Geoff as an example. Geoff has had a brain injury for 2+ years, and isn’t able to work or live alone. He often forgets his wallet, keys and ID when he leaves the house, and can’t plan out the activities of his day. He also struggles to pay attention for long periods of time. These are all cognitive skills that people rely on every day.

The eligibility checklist requires Geoff to meet all three of the criteria listed.

• You are unable to perform mental functions necessary for everyday life, or it takes you 3 times longer than someone of similar age who does not have the impairment (even with appropriate therapy, medication, and devices)
• Your impairment is present all or almost all of the time (generally 90% or more)
• Your impairment has lasted or is expected to last for a continuous period of at least 12 months

Based on what you know about Geoff, he does meet these requirements. But it will still depend on what the medical practitioner supporting Geoff’s application says.

The Government of Canada has a full list of eligibility requirements that you can find here.

How much would I get?

If your application is approved, the credit is calculated using a ‘Base Amount’ for adults–and in some cases if you care for children with disabilities, a ‘Supplemental Amount’.

The federal Base Amount at the time of publishing this information in 2024 was $9,872. As an adult, you would receive 15% of that amount (approximately $1,480). You would also receive a provincial amount, which changes based on where you live [3].

Let’s use New Brunswick as an example. In 2024, the base amount was $9,747 [4]. Let’s say the percentage in New Brunswick is about 9% (based on past data—this may not be the current provincial rate) [5]. That would equal approximately $877.

$1,480+$877=$2,357. This is what you could receive in total. Keep in mind that this number isn’t a given—it depends on your eligibility and where you live.

Applying for the disability tax credit

Even if you aren’t sure if you’re eligible for the disability tax credit, you should still apply. You can apply online using this digital form or by using the T2201 Disability Tax Credit Certificate.

As a reminder, you will need a medical practitioner to be a part of your application. Below is a list of medical practitioners you can work with on a disability tax credit application, and what categories they are allowed to help you with [6].