Disability Tax Credit (DTC) in Canada: What It Is Worth and Who Qualifies
The Disability Tax Credit (DTC) is a non-refundable federal tax credit worth approximately $1,448 in reduced federal tax for the 2026 tax year, based on a disability amount of $10,341. A separate provincial or territorial credit is claimed on top of that, so most claimants see a combined federal + provincial benefit in the range shown below. The $10,341 figure is the base amount used in the calculation — it is not cash you receive.
- Federal credit (2026)
- $1,448
- Provincial credit (2025)
- Varies by province
- Combined federal + provincial
- $1,939–$2,917
Based on the federal disability amount of $10,341.
Provincial amounts shown are for the 2025 tax year (the most recently published); 2026 provincial amounts are not yet available and will be updated when published in January 2027. Federal amount shown is confirmed for 2026. Sources: CRA provincial tax packages (5001-PC–5014-PC, 2025), CRA Form TD1ON 2025, and Revenu Québec Line 376.
Who qualifies
A medical practitioner must certify that the person has a severe and prolonged impairment — expected to last at least 12 continuous months — in one of the categories the CRA recognises.
- • Vision, speaking, hearing, walking, feeding, dressing
- • Eliminating (bowel or bladder functions)
- • Mental functions necessary for everyday life
- • Life-sustaining therapy (for example, some insulin-dependent diabetes cases)
- • The cumulative effect of significant limitations in two or more of the categories above
How to apply
- • Part A: the person with the impairment (or a legal representative) completes their section of Form T2201, the Disability Tax Credit Certificate — the digital application generates a reference number for the practitioner.
- • Part B: a qualified medical practitioner certifies the effects of the impairment. Be specific about how long tasks take and how often help is needed.
- • Submit and wait: the CRA reviews and issues a notice of determination stating which years are approved.
- • Backdate: if approval covers earlier years, request adjustments for up to 10 previous tax years.
Transferring the credit to a caregiver
If the approved person does not need the full amount to reduce their own tax to zero, the unused portion can be transferred to a supporting family member — often a spouse, parent, or adult child providing care. This is why the DTC matters to caregivers even when the person they care for has little taxable income.
What DTC approval unlocks beyond the credit
- • Registered Disability Savings Plan (RDSP) eligibility
- • The Canada Caregiver Credit in many situations
- • The disability supplement within the Canada Workers Benefit
- • Child disability benefit, where a child under 18 is approved
Provincial and territorial credit amounts
| Province / territory | Provincial credit (2025) | Combined federal + provincial |
|---|---|---|
| Ontario | ~$520 | ~$1,968 |
| Quebec(Line 376, Revenu Québec) | ~$577 | ~$2,025 |
| British Columbia | ~$491 | ~$1,939 |
| Alberta | ~$1,378 | ~$2,826 |
| Saskatchewan | ~$1,469 | ~$2,917 |
| Manitoba | ~$667 | ~$2,115 |
| New Brunswick | ~$941 | ~$2,389 |
| Nova Scotia | ~$645 | ~$2,093 |
| Prince Edward Island | ~$655 | ~$2,103 |
| Newfoundland and Labrador | ~$650 | ~$2,098 |
| Yukon | ~$649 | ~$2,097 |
| Northwest Territories | ~$831 | ~$2,279 |
| Nunavut | ~$656 | ~$2,104 |
Quebec runs a separate system: the disability amount is claimed on Line 376 with Revenu Québec, and requires Form TP-752.0.14-V in addition to the federal T2201 process.
Provincial amounts shown are for the 2025 tax year (the most recently published); 2026 provincial amounts are not yet available and will be updated when published in January 2027. Federal amount shown is confirmed for 2026. Sources: CRA provincial tax packages (5001-PC–5014-PC, 2025), CRA Form TD1ON 2025, and Revenu Québec Line 376.
Official sources
- • CRA — Disability tax credit (DTC)
- • CRA — Form T2201, Disability Tax Credit Certificate
- • Revenu Québec — Line 376 (Quebec runs a separate system, Form TP-752.0.14-V)
Provincial amounts shown are for the 2025 tax year (the most recently published); 2026 provincial amounts are not yet available and will be updated when published in January 2027. Federal amount shown is confirmed for 2026. Sources: CRA provincial tax packages (5001-PC–5014-PC, 2025), CRA Form TD1ON 2025, and Revenu Québec Line 376.
FeatherKeep helps you keep the paperwork a DTC claim depends on in one place — dated notes, receipts, and appointment records you can hand to a practitioner or accountant. Start with the step-by-step DTC application checklist (Form T2201), or the documents checklist.